Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2025 to Question 77620 on Self-assessment: Fines, if he will set out for (a) late-filing of Self Assessment forms and (b) late payment of Income Tax (i) how many penalties were cancelled, (ii) the average cost per cancellation, (iii) the average length of time taken by HMRC to cancel a penalty and (iv) the average value of penalties cancelled in each year since 2011.

Data on the average cost per cancellation and the average time to cancel penalties is not available.

Final data on the late payment of income tax and the average value of penalties cancelled in each year since 2011 cannot be provided as returns continue to be issued, received and cancelled for several years after the filing return