Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the value of corporation tax penalty notices for the late submission of corporation tax returns were written off as irrecoverable debt in each of the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17.
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.
The remainder of the information requested is not held centrally by HMRC.