Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the effectiveness of HMRC processes for (a) identifying and (b) tackling fraudulent self-assessment repayment claims.

Repayments are a feature of Income Tax Self-Assessment regime and can be generated for many reasons. HMRC continuously monitors its tax repayment systems to prevent criminal attacks on the tax system, fraud; and mitigate the risk of error and non-compliance.