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 of the individual penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for the promotion of tax avoidance schemes amounted to a monetary value of £1,000 to £9,999 in each of the last five years.

I refer the Honourable member to the answer given to Parliamentary Question UIN 182715 on 2 May 2023