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<p>Around 10 million individuals are required to complete a Self Assessment tax return
each year.</p><p> </p><p>The particular information about cost per case is only available
at a disproportionate cost. But although HM Revenue and Customs (HMRC) does not have
this information readily available the average cost of processing a personal income
tax return was published by HMRC in the ‘International Tax Benchmarking Study' in
2011 which is available on the HMRC website at: <a href="http://www.hmrc.gov.uk/research/benchmarking.pdf"
target="_blank">www.hmrc.gov.uk/research/benchmarking.pdf</a></p><p> </p>
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