Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 February 2023 to Question 135480 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the national penalty processing system for unpaid tax amounted to less than £1,000 in each of the last five years.

Further to the answers provided to Question 135480 and 139294, the National Penalty Processing System (NPPS) is only used to record certain types of penalty data, such as penalties for inaccuracies in returns and documents; or failure to notify on time.

NPPS does not specifically hold data relating to ‘fines for unpaid tax’.