Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many of the penalty notices issued to companies as a result of their failure to submit a corporation tax return on time in each of the years (a 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17 were withdrawn as a result of successful appeals by the companies to whom they were issued; what value of penalties were cancelled as a result of such appeals in each such year; and if he will make a statement.

The number of companies issued with penalty notices as a result of their failure to submit a Company Tax Return on time in the relevant years was:

The information in respect of the remaining elements in these questions is not centrally collated and could be provided only at disproportionate cost.