Question to the Department for Business, Energy and Industrial Strategy:

To ask Business, Energy and Industrial Strategy, in how many cases where HMRC raised objection to the striking off of a company by the Register of Companies was that objection acted upon by the Registrar of Companies in (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; in how many such cases was additional tax revenue raised as a result of that objection in each such year; and how much additional revenue was raised as a consequence in each such year.

Please find figures below for the number of HMRC Objections to the dissolution process actioned by Companies House in each of the financial years requested. Please note that all HMRC objections received are actioned.

Please note: The information provided forms part of Companies House’s management information and is unaudited. Therefore, it is subject to change and should be used for indicative purposes only.

HMRC do not separately estimate the tax gap due to companies being struck off. However, the HMRC Trust Statement contains figures for tax written off each year. Around 90% of the amounts written off relate to insolvencies.

These figures differ from those provided by my right hon. Friend the Financial Secretary to the Treasury in the answer to PQ UIN 126607 for a number of reasons. In particular, timing differences in the recognition of objections from HMRC, situations where the application to strike off has been abandoned by the time HMRC’s objection is processed and cases where HMRC are required to issue multiple objections in respect of the same winding up due the length of time involved.