HMRC have confirmed to businesses that to preserve the integrity of the customs platform, both CHIEF and CDS will continue to be dual run beyond the end of the Transition Period. This decision was based on delivery partner assessment of achieving the 2020 migration target prior to the COVID-19 outbreak. As is the case for all businesses, the COVID-19 outbreak is having an impact on delivery partner capacity and HMRC continue to work closely with the sector on the delivery of CDS.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-05-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-05-04T15:43:36.263Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-04-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Customs Declaration Services Programme: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what effect the covid-19 outbreak will have on traders being transferred to the Customs Declaration Service by late 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "40521"} , {"_about" : "http://data.parliament.uk/resources/1187535", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1187535/answer", "answerText" : {"_value" : "
Any employer using a UK PAYE scheme can access the Coronavirus Job Retention Scheme provided they meet the other eligibility criteria.<\/p>
<\/p>
As of January 2020, there were about 29.2 million employees being paid through a PAYE scheme.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-04-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-04-21T14:23:13.07Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-03-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coronavirus Job Retention Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who will be eligible to receive 80 per cent of their salaries under the terms of the Coronavirus Job Retention Scheme during the covid-19 outbreak.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "34313"} , {"_about" : "http://data.parliament.uk/resources/1181589", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1181589/answer", "answerText" : {"_value" : "
The Infrastructure Finance Review was launched at the Spring Statement 2019 and consulted on how the Government can best support private investment in infrastructure. This included consulting on the Government\u2019s existing financial tools, such as the UK Guarantees Scheme. The review will conclude later this year. The UK Guarantees Scheme remains open across the UK and has so far supported over £4 billion worth of investment.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-03-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-03-04T16:21:20.423Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-02-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Infrastructure"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what plans he has to review the effectiveness of the UK Guarantees Scheme for infrastructure investment across the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "22368"} , {"_about" : "http://data.parliament.uk/resources/1180323", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1180323/answer", "answerText" : {"_value" : "
HMRC recognise that this is a significant change and on 24 February started to roll out a comprehensive communications plan publicly, so that people understand what the changes mean for them and what they need to do. HMRC are confident that the majority of tax agents are aware of this change, as it has been widely reported in the sector media.<\/p>
<\/p>
On Monday 24th<\/sup> February HMRC held a webinar with approximately 1,200 agents to talk through the new process and requirements. This was well received and HMRC is in the process of planning further events around the time of implementation. A news story on GOV.UK has now been published: https://www.gov.uk/government/news/get-ready-for-changes-to-capital-gains-tax-payment-for-uk-property-sales<\/a>.<\/p> <\/p> Further targeted communications are planned throughout March into April, and throughout the year, to make sure this information is fully embedded.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-03-02", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-03-02T15:57:56.797Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Capital Gains Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 February 2020 to Question 11458 on Capital Gains Tax on what date the comprehensive communications plan began.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "20398"}
, {"_about" : "http://data.parliament.uk/resources/1180325", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1180325/answer", "answerText" : {"_value" : " The 2015-16 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2017, the 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018 and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.<\/p> The value of payments attributed to late filing penalties for people filing late and after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019 is as follows:<\/p> <\/p> Tax Year penalty relates to<\/p><\/td> Penalty payments<\/p><\/td><\/tr> 2015-16<\/p><\/td> £133,669,000<\/p><\/td><\/tr> 2016-17<\/p><\/td> £111,272,000<\/p><\/td><\/tr> 2017-18<\/p><\/td> £75,363,000<\/p><\/td><\/tr><\/tbody><\/table> <\/p> Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and other HMRC systems including the live SA system (CESA).<\/p> <\/p> This analysis is based on penalties created and payments received to February 2020. The 2017-18, 2016-17 and 2015-16 figures cover a period of 1, 2 and 3 years\u2019 penalty payments respectively. More penalties will be issued and paid in relation to all these years but further payments to recent years will be relatively higher, so there will be greater changes to recent years. It is not possible to make meaningful comparisons between different years\u2019 figures.<\/p> <\/p> The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.<\/p> <\/p> These late filing penalties relate to individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file; individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year; and, individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification.<\/p> <\/p> The figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.<\/p> <\/p> Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations.<\/p> <\/p> HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do pay correctly and on time are not disadvantaged.<\/p> <\/p> Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.<\/p> <\/p> HMRC will not know if a taxpayer has a reasonable excuse or no longer need to file a return until the taxpayer tells HMRC.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-03-02", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-03-02T15:23:05.533Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Self-assessment: Fines"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "20400"}
, {"_about" : "http://data.parliament.uk/resources/1176703", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1176703/answer", "answerText" : {"_value" : " The Border Delivery Group will continue to have regular engagement with representatives from the border industry throughout 2020. The frequency and nature of these meetings will be regularly reviewed to reflect the changing priorities of the border industry.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-02-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-11T09:21:18.48Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Border Delivery Group"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what changes there will be to meetings of the Border Delivery Group between February 2020 and 31 December 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "13426"}
, {"_about" : "http://data.parliament.uk/resources/1175541", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1175541/answer", "answerText" : {"_value" : " From 6 April 2020 anyone disposing of a UK residential property on which a chargeable gain arises, such as on a second home or a rental property, will be required to report and pay any capital gains tax due within 30 days of the completion of the sale.<\/p> <\/p> HMRC recognise that this is a significant change and are starting to roll out a comprehensive communications plan, so that people understand what the changes mean for them and what they need to do.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-02-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-06T12:54:12.253Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Capital Gains Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking to ensure people selling residential properties which may lead to a potential capital gains tax payment are aware of the changes to that tax which will be introduced from 6 April 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "11458"}
, {"_about" : "http://data.parliament.uk/resources/1175543", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1175543/answer", "answerText" : {"_value" : "The Office of Tax Simplification have produced two reports on inheritance tax on both the administration of the tax and its policy design. The Government will consider the recommendations made, and as is customary for tax policy, any changes to inheritance tax will be delivered through a future fiscal event."}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-02-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-06T13:02:59.2Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Inheritance Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, when he plans to respond to the report from the Office of Tax Simplification entitled Inheritance Tax Review, second report: Simplifying the design of Inheritance Tax, published July 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "11460"}
, {"_about" : "http://data.parliament.uk/resources/1174853", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1174853/answer", "answerText" : {"_value" : " The Infrastructure Finance Review was launched at the Spring Statement 2019 and consulted on how the Government can best support private investment in infrastructure. This included consulting on the Government\u2019s existing financial tools, such as the UK Guarantees Scheme. The review will conclude alongside the upcoming National Infrastructure Strategy at the Spring Budget 2020. The Strategy will set out the Government\u2019s long-term ambitions for economic infrastructure, to ensure that the benefits of a prospering economy are felt across the whole of the UK.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-02-04", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-04T16:58:21.063Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-01-30", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Infrastructure: Capital Investment"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether he plans to make an assessment of the effectiveness of the UK Guarantees Scheme in relation to infrastructure investment.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "10320"}
, {"_about" : "http://data.parliament.uk/resources/1174209", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1174209/answer", "answerText" : {"_value" : " The 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018, and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.<\/p> <\/p> The value of payments attributed to late filing penalties for people filing late and after 31 January for these two tax years has been provided below.<\/p> <\/p> Tax Year penalty relates to<\/p><\/td> Penalty payments<\/p><\/td><\/tr> 2016-17<\/p><\/td> £106,244,000<\/p><\/td><\/tr> 2017-18<\/p><\/td> £63,956,000<\/p><\/td><\/tr><\/tbody><\/table> <\/p> Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and the live SA system.<\/p> <\/p> This analysis is based on penalties created and payments received to 3 January 2020. The 2017-18 figures cover a period of 11 months. The 2016-17 figures cover a period of 23 months. HMRC anticipate that more penalties will be issued and paid in relation to 2017-18, so it is not possible to make meaningful comparisons between the two sets of figures.<\/p> <\/p> The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.<\/p> <\/p> These late filing penalties relate to:<\/p> \u2022 Individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file<\/p> \u2022 Individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year<\/p> \u2022 Individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification<\/p> <\/p> As with the answer to PQ268996, the figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.<\/p> <\/p> Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations and to file their returns on time.<\/p> <\/p> HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do are not disadvantaged.<\/p> <\/p> Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.<\/p> <\/p> HMRC will not know if a taxpayer has a reasonable excuse or no longer needs to file a return until they inform HMRC.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-02-03", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-03T13:41:01.837Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-01-29", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Self-assessment: Fines"}
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