Request
Please can you provide answers to the following questions:
A.
How many £250 penalties were issued by the Comptroller of Taxes for failure to submit an Income Tax return before the deadline date in 2012, 2013, 2014 and 2015?
B.
Of the above, how many Income Tax returns were received within 5 working days of the deadline?
Subsequent clarification established that;
A.
The data is being sought for individuals without tax agents (returns due by the last Friday in May)
B.
The data is being sought for returns received five working days after the deadline
Response
A.
The information in the table below reflects the number of penalty notices sent shortly after the deadline date in each respective year.
| 2011 | 2012 | 4,822 |
| 2012 | 2013 | 3,718 |
| 2013 | 2014 | 3,187 |
| 2014 | 2015 | 3,036 |
B.
| 2011 | 2012 | 25 |
| 2012 | 2013 | 60 |
| 2013 | 2014 | 109 |
| 2014 | 2015 | 164 |
For the avoidance of doubt the numbers shown in the above table will have received penalty notices and are therefore included in the totals shown in the table in answer to part A.
