Corporation Tax: Exemptions

(asked on 5th February 2018) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many inquiries into the suspected abuse of dormant company status for corporation tax purposes were undertaken in (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; and how many abuses of that status were discovered with what revenue recovered as a result of those inquiries in each of those years.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 13th February 2018

Where HM Revenue and Customs (HMRC) suspects that a company that was treated as inactive has come within the charge to Corporation Tax but has not informed HMRC, a notice requiring a return to be delivered is sent to the company.

HMRC does not keep a central record of how many notices requiring a return are sent in such cases.

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