Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many companies were not sent corporation tax returns in respect of their accounting periods ending in each of the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; and what the five most common reasons were for why such requests were not made.

HM Revenue and Customs (HMRC) does not send a corporation tax return to companies. HMRC sends a notice to file a company tax return to every company which it believes is within the charge to Corporation Tax.

HMRC does not hold centrally collated information in respect of companies that were not sent a notice to file. This could be provided only at disproportionate cost.

Notices to file were sent to the following number of companies in respect of accounting periods ending in the years shown:

The five most common reasons why companies were not sent a notice to file were

• the company was dormant,

• The company was exempt,

• the company was not yet within the charge to CT,

• the company had ceased trading, or

• where HMRC did not hold a valid registered office address.