Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many P800 adjustments were issued to individual taxpayers to correct for an over or under-payment of income tax in (a) 2010-11, (b) 2011-12 and (c) 2012-13.

At the end of every tax year HM Revenue and Customs (HMRC) electronically reviews all individual PAYE records to see whether or not the correct amount of tax and National Insurance Contributions for the year has been paid. Where there is an under or overpayment, HMRC notifies the individual through issuing form P800.

For 2012-13, of the 45.3 million accounts reviewed, there were 5.65 million P800 forms issued. HMRC does not hold comparable figures for the tax years prior to 2012-13.