Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of tax calculations made through HMRC's Simple Assessment procedure were subsequently found to be incorrect in each of the last five years.

Simple Assessments are based on data from customers and third parties, such as employers, pension providers, Department for Work and Pensions and financial institutions. If any of this data is incorrect, customers can raise a query by identifying the errors and providing corrected figures to HMRC. HMRC will then revise or withdraw the assessment.

HMRC does not hold data centrally on the number of Simple Assessments amended or withdrawn over the past five years