Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many notices or demands for payment were posted to companies and individuals by HM Revenue and Customs for amounts less than £1 in each financial year since 2012-13.

The number of notices or demands for payment for amounts less than £1 could only be provided at a disproportionate cost. HM Revenue and Customs does not automatically collect the data on how many notices or demands for payments are issued for amounts less than £1.