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 and what proportion of the individual penalties issued by HMRC which are recorded on the National Penalty Processing System for the general anti-avoidance rule amounted to a monetary value of £100,000 to £999,999 in each of the last five years.

I refer the Honourable Member to the answer given to Parliamentary Question UIN 182711 answered on 3rd May.