Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System (NPPS) for Failure to Notify amounted to £10,000 to £99,999 in each of the last five years.

The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information, in particular penalties for:

• Inaccuracies within returns and documents
• Failure to Notify
• Deliberate Withholding of Information

NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.

We have interpreted your request as relating to the penalties charged for failure to notify. The total penalties recorded on NPPS for failure to notify per penalty case in each of the relevant years are:

Table of data

As stated above, NPPS does not record all penalties charged by HMRC, and these figures should not be taken to represent a complete picture of HMRC compliance activity. Every year, HMRC collects and protects billions of pounds of tax revenue that would otherwise have been lost to the Exchequer through error, fraud or other forms of non-compliance.