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Schedule D Debts

Volume 171: debated on Friday 27 April 1990

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To ask the Chancellor of the Exchequer if he will publish a table showing, for schedule D debts, what proportion and how much of the total debt outstanding at 1 January 1989, 1 July 1989 and 1 January 1990 was accounted for by debt attributable to taxpayers in (a) band 1, (b) band 2, (c) band 3, and (d) others; and what proportion of and how many taxpayers were accounted for by each band.

The information is not available in the form requested.The categorisation of accumulated debts referred to the local collector applies to all assessed taxes. Assessed taxes comprise corporation tax, capital gains tax and income tax. Assessed income tax comprises schedule D, schedule E and taxed income.The Department analyses debts referred for local action into those for company cases (corporation tax) and those for individual taxpayers (capital gains tax) and income tax).For individual taxpayers, the figures of debts outstanding at mid-month counts in January 1989, July 1989 and January 1990 are set out in the table.

Income tax and capital gains tax

Taxpayer debts referred for local action

January 1989

Number of debts

Proportion of debts in band percentage

Amount of debts £ million

Proportion of amounts in band percentage

Band 19760·0926519
Band 24,0270·3715211
Band 327,1392·4821515
Others1,060,87397·0677455
Total1,093,0151001,406100

July 1989

Number of debts

Proportion of debts in band percentage

Amount of debts £ million

Proportion of amounts in band percentage

Band 14390·04978
Band 23,5120·3313211
Band 326,3822·4520917
Others1,047,00897·1877664
Total1,077,3411001,214100

January 1990

Number of debts

Proportion of debts in band percentage

Amount of debts £ million

Proportion of amounts in band percentage

Band 18520·0821616
Band 23,7700·3314410
Band 326,7512·3621315
Others1,103,88497·2380659
Total1,135,2571001,379100

Notes:

Band 1 = over £100,000.

Band 2 = between £20,000 and £100,000.

Band 3 = between £4,500 and £20,000.

Others = below £4,500.

The table shows the numbers of tax debts. No figures are available for the numbers of taxpayers involved.

To ask the Chancellor of the Exchequer if he will publish a graph similar to figures 3 and 4 in the National Audit Office report on the collection and enforcement of debts by the Inland Revenue, showing the effect of Inland Revenue actions on schedule D debt clearance in relation to the first instalment due on 1 January 1990.

Accurate and processed statistical data showing the effect of Inland Revenue actions on schedule D clearance in relation to the first instalment due on 1 January 1990 is currently only available for up to 13 weeks after this date. A graph showing the requested details for the first 13 weeks has been placed in the Library.