PARLIAMENTARY WRITTEN QUESTION
Unpaid Taxes (14 March 2023)

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 March 2023 to Question 159070 on Unpaid Taxes, what the categories are of penalty data recorded on the HMRC national penalty processing system.

Asked by:
James Murray (Labour)

The National Penalties Processing System [NPPS] is a standalone system and is not used to record all penalties charged by HMRC across all of its compliance or wider activities. We have interpreted your request as asking for a list of the different penalty types processed via NPPS.

Currently, the penalty categories processed via NPPS are:

General Penalty types

- Inaccuracies within returns or documents

- Failure to Notify

- Deliberate Withholding of Information

- Failure to file returns on time

Counter Avoidance Penalty types

- Serial Tax Avoidance Regime

- General Anti-Avoidance Rule

- Counter avoidance Enables

- Disclosure of Tax Avoidance Schemes

- Promotion of Tax Avoidance Schemes

Offshore Penalty

- Failure to Correct

Answered by:
Victoria Atkins (Conservative)
22 March 2023