Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment HMRC has made of the cost-effectiveness of issuing postal reminders to companies to file Company Tax Returns for a subsequent accounting period shortly after the filing deadline for the preceding accounting period.

As part of HMRC’s continuing efforts to balance cost-effectiveness with overall effectiveness of its functions, a trial is being carried out on the issuing of Corporation Tax reminders. The trial involves suppressing the first payment reminder and the combined return and payment reminder. HMRC will examine the effects on filing and payment rates, customer contact and debt levels before making a decision on the use of these reminders.