Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to reduce the number of late filers.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps HMRC is taking to support people in meeting the Self Assessment deadline.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many and what proportion of people who missed the self-assessment deadline were not subjected to penalties in each of the last three years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: Rachel Gilmour (Liberal Democrat - Tiverton and Minehead)
Question to the Department for Education:
To ask the Secretary of State for Education, what assessment she has made of the adequacy of support available to schools who wish to decarbonise their buildings but who currently do not have the means to do so.
Answered by Josh MacAlister - Parliamentary Under-Secretary (Department for Education)
The department recognises that decarbonising the school estate is an important part of meeting the government’s net zero commitments.
The Great British Energy Solar Partnership (GBESP) programme is supporting 250 schools and colleges to decarbonise by investing £100 million on solar panels and other energy efficiency and net zero interventions including LED lighting and electric vehicle chargers.
We are providing support for all schools and colleges to start on their journey towards net zero through our Sustainability Support Programme, which includes an online platform of guidance, tools and resources to help schools plan and deliver climate action available here: https://www.sustainabilitysupportforeducation.org.uk/.
The publicly available Department for Energy Security and Net Zero commissioned schools decarbonisation guidance, along with tools and checklists developed by Energy Systems Catapult can be found here: https://es.catapult.org.uk/tools-and-labs/public-sector-decarbonisation-guidance/developing-your-strategy/schools-resource-hub/. We will be issuing guidance to school settings in spring 2026 to help schools plan future retrofit and adaptation strategies to support decarbonisation and good education outcomes using their estates effectively.
Asked by: Alex Brewer (Liberal Democrat - North East Hampshire)
Question to the Department for Education:
To ask the Secretary of State for Education, what assessment her Department has made of the potential impact of the safeguarding bruising protocol on people from ethnic minority backgrounds.
Answered by Josh MacAlister - Parliamentary Under-Secretary (Department for Education)
Nothing is more important than keeping children safe.
Our Families First Partnership Programme guidance, published in March 2025, is clear that practice should be inclusive, anti-discriminatory and responsive to the needs and experiences of children and families of different ethnic, cultural and religious backgrounds. We would encourage local safeguarding partnerships to align any local protocols, including in relation to bruising, with this guidance, the latest available evidence and with national child safeguarding guidance, and consider the impact of local protocols on children and families from ethnic minority backgrounds.
The Children’s Wellbeing and Schools Bill will introduce new measures including improved information sharing and the introduction of multi-agency child protection teams to prevent children falling through the cracks.
We are also investing in the recruitment, training and development of child and family social worders to ensure the workforce has the capacity, skills and knowledge to identify, support and protect vulnerable children who may be at risk of maltreatment.
Asked by: Liz Jarvis (Liberal Democrat - Eastleigh)
Question to the Department for Education:
To ask the Secretary of State for Education, what steps she is taking to support young carers in school in Eastleigh constituency.
Answered by Josh MacAlister - Parliamentary Under-Secretary (Department for Education)
Statutory guidance ‘Keeping children safe in education’ states that all school staff should be alert to the potential need for early help for young carers and requires designated safeguarding leads to be trained to understand and respond to their needs. These expectations apply to all schools ensuring young carers, including those in Eastleigh, are supported to thrive in education.
The department is using school census data to shine a light on the educational disadvantage faced by young carers and published data on their attainment at key stages 2 and 4 for the first time last autumn. This increased visibility will ensure they receive tailored support and do not miss out on vital educational opportunities.
Further, Ofsted’s new education inspection framework places a direct focus on their inclusion, safeguarding and personal development, with explicit reference to young carers. This will drive stronger practice, identification and support for young carers in Eastleigh and nationally.
Asked by: Edward Morello (Liberal Democrat - West Dorset)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Culture, Media and Sport, what steps her Department is taking to help support grassroots rugby.
Answered by Stephanie Peacock - Parliamentary Under Secretary of State (Department for Culture, Media and Sport)
The Government is committed to ensuring that everyone should have access to and benefit from quality sport and physical activity opportunities, including rugby.
The Government provides the majority of funding for grassroots sport through our Arm’s Length Body, Sport England, which invests over £250 million in Exchequer and Lottery funding each year.
Sport England provides long term investment of £16.9 million to the Rugby Football Football Union and £15.7 million to the Rugby Football League between 2022 and 2029, the National Governing Bodies for rugby to support grassroots participation.
Since summer 2024 ,the Government has also provided £6.7 million into the Women’s Rugby World Cup Legacy Programme Impact 25 which has benefited 850 clubs across the country. These clubs have received investment which goes towards supporting girls of all ages to get involved in rugby.
Asked by: Carolyn Harris (Labour - Neath and Swansea East)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, what assessment he has made of the potential impact the Welsh Government’s proposed UK Internal Market Act exemption to run its own Deposit Return Scheme would have on (a) existing and (b) future UK trade deals.
Answered by Chris Bryant - Minister of State (Department for Business and Trade)
We have not made such specific assessments, however we are keen to progress a UK Deposit Return Scheme and are currently evaluating the Welsh Government's proposal for an exclusion from the UK Internal Market Act as set out in the UK Internal Market Act Review published in July 2025.
As part of that process we have been engaging with stakeholders to gather evidence and feedback on the impact of the Welsh Government proposal on the UK internal market.
Asked by: Carolyn Harris (Labour - Neath and Swansea East)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, whether he has made an assessment of the potential impact of granting the Welsh Government’s proposed UK Internal Market Act exemption on the Deposit Return Scheme on (a) businesses and (b) consumers.
Answered by Chris Bryant - Minister of State (Department for Business and Trade)
We have not made such specific assessments, however we are keen to progress a UK Deposit Return Scheme and are currently evaluating the Welsh Government's proposal for an exclusion from the UK Internal Market Act as set out in the UK Internal Market Act Review published in July 2025.
As part of that process we have been engaging with stakeholders to gather evidence and feedback on the impact of the Welsh Government proposal on the UK internal market.
Asked by: Matt Western (Labour - Warwick and Leamington)
Question to the Attorney General:
To ask the Solicitor General, If he will deposit case papers in the case R. v. Nathan Gill in the Library of the House of Commons.
Answered by Ellie Reeves - Solicitor General (Attorney General's Office)
The Law Officers will not deposit case papers in this matter.
This was a CPS prosecution and the Attorney General’s involvement was only to provide consent for one of the offences charged. This offence has been left to lie on file, following pleas from Nathan Gill to substantive offences of bribery.