PARLIAMENTARY WRITTEN QUESTION
Taxation: Fines (3 February 2023)

To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 February to Question 135480 on Taxation: Fines, what proportion of penalties charged by HMRC have not been recorded on the National Penalty Processing System in each the last five tax years.

Asked by:
James Murray (Labour)

The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information, in particular penalties for:

• Inaccuracies within returns and documents
• Failure to Notify
• Deliberate Withholding of Information

NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.

HMRC does not hold centrally information on penalties recorded outside the National Penalty Processing System. The requested information is therefore not available.

Answered by:
Victoria Atkins (Conservative)
8 February 2023