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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. 
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 October||Penalties paid (£ million)|
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; 
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)|
Estimates of average stamp duty arising from residential land and property transactions by country and region from 199697 are given in the following table. These estimates supersede figures which were given in Hansard in column 394W on 15 June 2005.
|Yorkshire and the Humber||320||350||360||510|
|East of England||520||620||800||1,080|
|Yorkshire and the Humber||510||570||990||1,360|
|East of England||1,530||1,960||2,370||3,150|
Dawn Primarolo: HM Revenue and Customs is preparing business plans to meet its efficiency savings for 200508. 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.
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exceptions are where a pension fund is involved in an activity outside the terms of tax approval and that approval is withdrawn; on very rare occasions where schemes pay tax on a part of their income for instance if they are trading or have an unreduced surplus; or if they make a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 savingsworth over £11billion net in 200304.
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. 
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; 
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.
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.
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) 200304 and (ii) 200405; 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. 
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 200304 awards, including information on underpayments and overpayments, based on final family circumstances and incomes for 200304. HMRC publications also provide more recent provisional estimates of numbers of in-work families, as at selected dates in 200405 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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Dawn Primarolo: Estimates of numbers of overpayments or underpayments for 200405 awards at 5 April 2005 will not be available until after family circumstances and incomes for 200405 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 200304. They appear in the HMRC publication Child and Working Tax Credits Annual statistics. 200304 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
Dawn Primarolo: HM Revenue and Customs are currently reviewing a random sample of finalised 200304 awardsthe first year of working tax credit and child tax creditto 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.
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 200304 awards, based on final family circumstances and incomes for 200304, appear in the HMRC statistical publication Child and Working Tax Credits Annual statistics. 200304 Geographical analyses." More recent provisional estimates for in-work families, as at selected dates in 200405, 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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