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 recorded on the National Penalty Processing System for Deliberate Withholding of Information amounted to £1,000,000 or above in each of the last five years.

The National Penalty Processing System (NPPS) is used by HMRC to record certain types 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.

NPPS does not exclusively hold data relating to ‘Failure to file returns on time’ / ‘Deliberate Withholding of Information’.