Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for Disclosure of Tax Avoidance Schemes amounted to £10,000 to £99,999 in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HMRC has a wide-ranging approach to tackling promoters of tax avoidance. This includes taking action under the anti-avoidance regimes. For example, as at the end of March 2023, HMRC has published the names of 31 tax avoidance schemes to help alert customers and dissuade them from using these schemes.
As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for Disclosure of Tax Avoidance Schemes amounted to £1,000,000 or above in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HMRC has a wide-ranging approach to tackling promoters of tax avoidance. This includes taking action under the anti-avoidance regimes. For example, as at the end of March 2023, HMRC has published the names of 31 tax avoidance schemes to help alert customers and dissuade them from using these schemes.
As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for Promotion of Tax Avoidance Schemes amounted to £10,000 to £99,999 in each of the last five years
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HMRC has a wide-ranging approach to tackling promoters of tax avoidance. This includes taking action under the anti-avoidance regimes. For example, as at the end of March 2023, HMRC has published the names of 31 tax avoidance schemes to help alert customers and dissuade them from using these schemes.
As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for Failure to file returns on time amounted to £100,000 to £999,999 in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information. NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.
NPPS does not exclusively hold data relating to ‘Failure to file returns on time’ / ‘Deliberate Withholding of Information’.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for Disclosure of Tax Avoidance Schemes amounted to less than £1,000 in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HMRC has a wide-ranging approach to tackling promoters of tax avoidance. This includes taking action under the anti-avoidance regimes. For example, as at the end of March 2023, HMRC has published the names of 31 tax avoidance schemes to help alert customers and dissuade them from using these schemes.
As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for Serial Tax Avoidance Regime amounted to £1,000,000 or above in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.
HMRC takes a range of approaches to tackle tax avoidance. Regimes, such as the Serial Tax Avoidance Regime (STAR) and General Anti-Abuse Rule (GAAR), act as important deterrents aimed at changing the behaviour of the most persistent tax avoiders who continue to try to circumvent their tax obligations and so avoid making their fair contribution to society.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for General Anti-Avoidance Rule amounted to £1,000,000 or above in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.
HMRC takes a range of approaches to tackle tax avoidance. Regimes, such as the Serial Tax Avoidance Regime (STAR) and General Anti-Abuse Rule (GAAR), act as important deterrents aimed at changing the behaviour of the most persistent tax avoiders who continue to try to circumvent their tax obligations and so avoid making their fair contribution to society.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for Failure to file returns on time amounted to £1,000,000 or above in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information. NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.
NPPS does not exclusively hold data relating to ‘Failure to file returns on time’ / ‘Deliberate Withholding of Information’.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for Deliberate Withholding of Information amounted to £1,000,000 or above in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information. NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.
NPPS does not exclusively hold data relating to ‘Failure to file returns on time’ / ‘Deliberate Withholding of Information’.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System (NPPS) for Failure to Notify amounted to £10,000 to £99,999 in each of the last five years.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information, in particular penalties for:
NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.
We have interpreted your request as relating to the penalties charged for failure to notify. The total penalties recorded on NPPS for failure to notify per penalty case in each of the relevant years are:
Table of data
| 2017/18 | 2018/19 | 2019/20 | 2020/21 | 2021/22 |
Total | 35,672 | 21,203 | 15,964 | 9,142 | 18,433 |
As stated above, NPPS does not record all penalties charged by HMRC, and these figures should not be taken to represent a complete picture of HMRC compliance activity. Every year, HMRC collects and protects billions of pounds of tax revenue that would otherwise have been lost to the Exchequer through error, fraud or other forms of non-compliance.