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28 Jun 2005 : Column 1426W—continued

Income Tax Returns

Dr. Cable: To ask the Chancellor of the Exchequer what his estimate is of the total amount of financial penalties that have been collected by Her Majesty's Revenue and Customs for late filing of income tax self assessment returns for each of the last five years for which information is available, broken down by (a) fines, (b) interest charges and (c) other charges; and if he will make a statement. [7086]

Dawn Primarolo: The amount raised in respect of penalties paid for failure to submit self assessment tax returns, by the due date, in each year since 2000 is shown in the following table. The years relate to the former Inland Revenue accounting years that run to the end of October each year. Interest on late payment of penalties is not included in the table as the vast majority of interest charges arise because of late payment of the tax. There are no other charges.
 
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Year to end of OctoberPenalties paid (£ million)
200033.01
200136.20
200236.45
200337.78
200437.38

Inheritance Tax/Stamp Duty

Mrs. Spelman: To ask the Chancellor of the Exchequer (1) what the average inheritance tax paid in (a) England, (b) Wales, (c) the UK and (d) each Government Office region has been in each year since 1997; [7434]

(2) what the average (a) stamp duty and (b)inheritance tax in London has been in each year since 1996. [7436]

Dawn Primarolo: 94 per cent. of estates do not pay inheritance tax. For estates that have paid tax, the average amount of inheritance tax in the UK is shown in the following table rounded to the nearest £1,000:
Average UK inheritance tax bill (£000)
1996–9785
1997–9894
1998–9997
1999–200097
2000–0198
2001–02103
2002–0392
2003–0481
2004–05(20)83


(20)provisional


Equivalent figures are not available for individual counties or regions.

Estimates of average stamp duty arising from residential land and property transactions by country and region from 1996–97 are given in the following table. These estimates supersede figures which were given in Hansard in column 394W on 15 June 2005.
Averages £

1996–971997–981998–991999–2000
North East220330320400
North West320300400540
Yorkshire and the Humber320350360510
East Midlands330330420600
West Midlands410380490700
East of England5206208001,080
London9601,1301,6302,600
South East7308001,2101,700
South West4905506701,030
Wales260350370470
Scotlandn/an/an/an/a
Northern Ireland200240320470

2000–012001–022002–032003–04
North East5007707901,030
North West6107301,0101,250
Yorkshire and the Humber5105709901,360
East Midlands7207401,2001,760
West Midlands8801,0901,4501,880
East of England1,5301,9602,3703,150
London3,8304,4204,9105,880
South East2,2202,7203,2403,900
South West1,3801,5602,0802,820
Wales5305801,0601,380
Scotlandn/an/an/a1,210
Northern Ireland7301,0008001,080

 
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Inland Revenue Offices

Adam Price: To ask the Chancellor of the Exchequer whether it is his Department's policy to maintain a physical presence at local inland revenue offices. [7359]

Dawn Primarolo: HM Revenue and Customs is preparing business plans to meet its efficiency savings for 2005–08. These plans will ensure that HM Revenue and Customs still provides a face-to-face service at least as good as at present for customers who need it. It is too early to say how the plans might affect any particular office.

Managed Expenditure

Mr. Herbert: To ask the Chancellor of the Exchequer what the increase in total managed expenditure between 1999–2000 and 2007–08 inclusive was in real terms. [7950]

Mr. Des Browne: Total managed expenditure in real terms from 1999–2000 to 2007–08 is shown in table 1.2 of Public Expenditure Statistical Analyses (PESA) 2005" (CM6521).

Pension Funds

Mike Penning: To ask the Chancellor of the Exchequer what the total tax receipts from pension funds has been in each year since 1997; and if he will make a statement. [7644]

Mr. Ivan Lewis: Pension funds held by approved pension schemes do not normally pay tax. The only exceptions are where a pension fund is involved in an activity outside the terms of tax approval and that approval is withdrawn; on very rare occasions where schemes pay tax on a part of their income for instance if they are trading or have an unreduced surplus; or if they make a taxable payment to a sponsoring employer or scheme member. The amount of tax paid by pension funds under these circumstances is not known. However, the Government continue to give generous tax relief to encourage pension savings—worth over £11billion net in 2003–04.

Research Projects

Mr. Jack: To ask the Chancellor of the Exchequer if he will list the research projects being undertaken by (a) the Treasury and (b) Inland Revenue and Customs which are being paid for out of public funds. [1172]

Dawn Primarolo: The Treasury is undertaking four research projects at present which are being paid for out of public funds:


 
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For research activity funded by the HMRC external research budget the information can be found at: http://www.hmrc.gov.uk/research/activities.htm

Tax Avoidance Schemes

Mr. Austin Mitchell: To ask the Chancellor of the Exchequer (1) what additional taxation revenue has been collected as a consequence of the introduction of the requirement for sellers of tax avoidance schemes to register the schemes with his Department; [7585]

(2) what tax loopholes have been closed since 1997; and how much additional tax revenue that has been generated by such action. [7622]

Dawn Primarolo: Changes to taxation are set out in successive Financial Statement and Budget reports, alongside estimates of the effects on Government revenues anticipated at the time of their introduction. Given that tax measures interact and have complex behavioural and economic effects, it is extremely difficult to separately identify the revenue implications of past tax changes of this type for current levels of revenues.

Mr. Austin Mitchell: To ask the Chancellor of the Exchequer how many accountancy firms have been prosecuted by his Department for selling aggressive tax avoidance schemes since 1997. [7708]

Dawn Primarolo: HMRC has not prosecuted any accountancy firms for selling aggressive tax avoidance schemes; selling an avoidance scheme would not normally involve activity that amounts to a criminal offence.

Tax Credits

Mr. McFall: To ask the Chancellor of the Exchequer how many awards for (a) child and (b) working tax credit there were in the constituency of West Dunbartonshire in (i) 2003–04 and (ii) 2004–05; how many awards were (A) underpaid and (B) overpaid at (1)5 April 2004 and (2) 5 April 2005; and what the total amounts involved were in each case. [7526]

Dawn Primarolo: HMRC publications include estimates of numbers of in-work families (broken down by families with and without children) in each region, local authority and constituency with tax credits for 2003–04 awards, including information on underpayments and overpayments, based on final family circumstances and incomes for 2003–04. HMRC publications also provide more recent provisional estimates of numbers of in-work families, as at selected dates in 2004–05 for these areas. The constituency level breakdown refers to the constituencies that existed during the periods that the awards were in payment, but do not yet reflect constituency changes that occurred at the last general election. HMRC is currently producing new estimates based on the new constituency boundaries and hope to include them in the above publications very shortly.
 
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The above mentioned publications can be found on the HMRC web site at http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtc-geog-stats.htm.

Estimates of numbers of overpayments or underpayments for 2004–05 awards at 5 April 2005 will not be available until after family circumstances and incomes for 2004–05 have been finalised.

Keith Vaz: To ask the Chancellor of the Exchequer how much was paid in tax credits in 2004–05; and how much of that sum was overpayment now being claimed back. [7939]

Dawn Primarolo: Estimates of numbers of overpayments or underpayments for 2004–05 awards at 5 April 2005 will not be available until after family circumstances and incomes for 2004–05 have been finalised. The most recent estimates available for the net amount paid in tax credits and the net amount of overpayments is for awards at 5 April 2004 based on final family circumstances and incomes for 2003–04. They appear in the HMRC publication Child and Working Tax Credits Annual statistics. 2003–04 Payments." The estimates are based on samples and are subject to significant sampling uncertainty. This publication can be found on the HMRC website at http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtc-quarterly-stats.htm

Mr. Frank Field: To ask the Chancellor of the Exchequer what proportion of the sum overpaid in tax credits in 2003–04 is estimated to be due to fraud. [7994]

Dawn Primarolo: HM Revenue and Customs are currently reviewing a random sample of finalised 2003–04 awards—the first year of working tax credit and child tax credit—to measure the level of fraud and claimant error. However they will only be in a position to give an estimate of the level of fraud or error in next year, when the exercise has been completed.

Mrs. James: To ask the Chancellor of the Exchequer how many people in Swansea East have received (a) tax credits and (b) child tax credits since each was introduced. [7357]

Dawn Primarolo: Estimates of the number of in-work families (broken down by families with and without children) in each region, local authority and constituency with tax credits for 2003–04 awards, based on final family circumstances and incomes for 2003–04, appear in the HMRC statistical publication Child and Working Tax Credits Annual statistics. 2003–04 Geographical analyses." More recent provisional estimates for in-work families, as at selected dates in 2004–05, in each such area appear in the publication Child and Working Tax Credit Geographical Statistics." The estimates are based on samples and are subject to significant sampling uncertainty. These publications can be found on the HMRC web site at http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtc-geog-stats.htm.
 
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