To ask the Chancellor of the Exchequer if he will list the amounts remitted as a result of (a) hardship, (b) equity and (c) miscellaneous and the amounts written off as a result of (d) insolvency, (e) composition settlements and (f) taxpayer gone abroad or untraceable, for each of capital gains tax, schedule D tax, corporation tax, pay-as-you-earn and national insurance for each year since 1979 as cash figures and as a percentage of each tax collected.
The information requested is shown in the tables.The amounts of corporation tax remitted or written off as irrecoverable for the reasons outlined are as follows:
Amounts £ thousands
| ||||||||||||
Year
| Hardship remitted
| Percentage of total CT paid
| Equity remitted
| Percentage of total CT paid
| Miscellaneous remitted
| Percentage of total CT paid
| Insolvency remitted
| Percentage of total CT paid
| Composition settlements remitted
| Percentage of total CT paid
| Taxpayer gone abroad/away remitted
| Percentage of total CT paid
|
| 1979 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1980 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1981 | 0 | 0.00 | 435 | 0.01 | 237 | 0.01 | 19,781 | 0.68 | 0 | 0.00 | 235 | 0.01 |
| 1982 | 0 | 0.00 | 249 | 0.01 | 200 | 0.01 | 33,061 | 0.86 | 7 | 0.00 | 879 | 0.02 |
| 1983 | 0 | 0.00 | 274 | 0.01 | 268 | 0.01 | 39,395 | 0.97 | 30 | 0.00 | 945 | 0.02 |
| 1984 | 0 | 0.00 | 145 | 0.00 | 352 | 0.01 | 57,553 | 1.22 | 1 | 0.00 | 0 | 0.00 |
| 1985 | 0 | 0.00 | 225 | 0.00 | 236 | 0.00 | 74,802 | 1.26 | 6 | 0.00 | 73 | 0.00 |
| 1986 | 0 | 0.00 | 374 | 0.00 | 995 | 0.01 | 88.962 | 1.09 | 71 | 0.00 | 963 | 0.01 |
| 1987 | 5 | 0.00 | 498 | 0.01 | 817 | 0.01 | 91,441 | 0.91 | 15 | 0.00 | 54 | 0.00 |
| 1988 | 0 | 0.00 | 349 | 0.00 | 2,360 | 0.02 | 222,725 | 1.90 | 2 | 0.00 | 161 | 0.00 |
| 1989 | 0 | 0.00 | 478 | 0.00 | 1,011 | 0.01 | 149,791 | 1.04 | 6 | 0.00 | 82 | 0.00 |
| 1990 | 0 | 0.00 | 389 | 0.00 | 1,981 | 0.01 | 182,249 | 1.15 | 35 | 0.00 | 71 | 0.00 |
| 1991 | 0 | 0.00 | 455 | 0.00 | 2,065 | 0.01 | 317,864 | 2.07 | 529 | 0.00 | 16 | 0.00 |
| 1992 | 0 | 0.00 | 307 | 0.00 | 2,450 | 0.02 | 539,126 | 4.61 | 300 | 0.00 | 50 | 0.00 |
Amounts £ thousands
| ||||||||||||
Year
| Hardship remitted
| Percentage of total CGT paid
| Equity remitted
| Percentage of total CGT paid
| Miscellaneous remitted
| Percentage of total CGT paid
| Insolvency remitted
| Percentage of total CGT paid
| Composition settlements remitted
| Percentage of total CGT paid
| Taxpayer gone abroad/away remitted
| Percentage of total CGT paid
|
| 1979 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1980 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1981 | 20 | 0.00 | 83 | 0.02 | 337 | 0.07 | 950 | 0.21 | 97 | 0.02 | 1,247 | 0.27 |
| 1982 | 61 | 0.01 | 69 | 0.01 | 346 | 0.06 | 2,160 | 0.35 | 414 | 0.07 | 1,818 | 0.29 |
| 1983 | 39 | 0.01 | 74 | 0.01 | 494 | 0.08 | 2,459 | 0.39 | 8 | 0.00 | 3,422 | 0.54 |
| 1984 | 34 | 0.00 | 34 | 0.00 | 519 | 0.07 | 2,075 | 0.29 | 9 | 0.00 | 3,327 | 0.47 |
| 1985 | 8 | 0.00 | 181 | 0.02 | 822 | 0.10 | 1,702 | 0.21 | 18 | 0.00 | 4,831 | 0.60 |
| 1986 | 19 | 0.00 | 68 | 0.01 | 722 | 0.07 | 1,869 | 0.19 | 21 | 0.00 | 7,365 | 0.73 |
| 1987 | 38 | 0.00 | 169 | 0.02 | 1,386 | 0.12 | 2,714 | 0.24 | 16 | 0.00 | 4,497 | 0.40 |
| 1988 | 30 | 0.00 | 58 | 0.00 | 1,778 | 0.11 | 5,510 | 0.35 | 61 | 0.00 | 5,244 | 0.33 |
| 1989 | 32 | 0.00 | 114 | 0.00 | 1,698 | 0.07 | 3,948 | 0.17 | 166 | 0.01 | 4,898 | 0.21 |
| 1990 | 5 | 0.00 | 70 | 0.00 | 2,308 | 0.12 | 3,821 | 0.21 | 132 | 0.01 | 5,740 | 0.31 |
| 1991 | 34 | 0.00 | 149 | 0.01 | 3,980 | 0.21 | 13,929 | 0.75 | 116 | 0.01 | 11,513 | 0.62 |
| 1992 | 36 | 0.00 | 119 | 0.01 | 7,322 | 0.62 | 37,195 | 3.16 | 84 | 0.01 | 13,080 | 1.10 |
Amounts £ thousands
| ||||||||||||
Year
| Hardship remitted
| Percentage of total CGT paid
| Equity remitted
| Percentage of total CGT paid
| Miscellaneous remitted
| Percentage of total CGT paid
| Insolvency remitted
| Percentage of total CGT paid
| Composition settlements remitted
| Percentage of total CGT paid
| Taxpayer gone abroad/away remitted
| Percentage of total CGT paid
|
| 1979 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1980 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1981 | 1,575 | 0.03 | 1,804 | 0.03 | 6,447 | 0.12 | 10,618 | 0.19 | 211 | 0.00 | 22,924 | 0.42 |
| 1982 | 1,868 | 0.03 | 2,008 | 0.03 | 8,052 | 0.13 | 16,029 | 0.26 | 110 | 0.00 | 26,791 | 0.43 |
| 1983 | 2,331 | 0.04 | 1,827 | 0.03 | 10,146 | 0.16 | 18,676 | 0.29 | 30 | 0.00 | 38,083 | 0.59 |
| 1984 | 1,943 | 0.03 | 1,960 | 0.03 | 13,418 | 0.20 | 30,010 | 0.44 | 87 | 0.00 | 46,160 | 0.67 |
| 1985 | 1,374 | 0.02 | 2,375 | 0.03 | 11,454 | 0.15 | 35,567 | 0.47 | 26 | 0.00 | 40,974 | 0.54 |
| 1986 | 1,681 | 0.02 | 2,853 | 0.03 | 16,589 | 0.18 | 51,325 | 0.54 | 36 | 0.00 | 53,686 | 0.57 |
| 1987 | 1,851 | 0.03 | 3,183 | 0.05 | 21,253 | 0.30 | 55,260 | 0.79 | 79 | 0.00 | 54,028 | 0.77 |
| 1988 | 1,933 | 0.02 | 4,370 | 0.05 | 58,292 | 0.73 | 109,841 | 1.37 | 142 | 0.00 | 79,753 | 1.00 |
| 1989 | 1,468 | 0.02 | 4,560 | 0.05 | 60,755 | 0.65 | 101,482 | 1.09 | 212 | 0.00 | 75,160 | 0.80 |
| 1990 | 1,606 | 0.02 | 5,302 | 0.05 | 52,834 | 0.50 | 98,746 | 0.93 | 474 | 0.00 | 98,740 | 0.93 |
| 1991 | 2,896 | 0.02 | 6,294 | 0.05 | 94,986 | 0.81 | 166,935 | 1.42 | 423 | 0.00 | 117,025 | 1.00 |
| 1992 | 4,605 | 0.04 | 6,395 | 0.05 | 179,892 | 1.39 | 361,372 | 2.80 | 303 | 0.00 | 156,484 | 1.21 |
Amounts £ thousands
| ||||||||||||
Year
| Hardship remitted
| Percentage of total PAYE paid
| Equity remitted
| Percentage of total PAYE paid
| Miscellaneous remitted
| Percentage of total PAYE paid
| Insolvency remitted
| Percentage of total PAYE paid
| Composition settlements remitted
| Percentage of total PAYE paid
| Taxpayer gone abroad/away
| Percentage of total PAYE paid
|
| 1979 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1980 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1981 | 5 | 0.00 | 0 | 0.00 | 343 | 0.00 | 10,885 | 0.05 | 0 | 0.00 | 208 | 0.00 |
The amounts of capital gains tax remitted or written off as irrecoverable for the reasons outlined are as follows:
The amounts of Schedule D tax remitted or written off as irrecoverable for the reasons outlined are as follows:
The amounts of PAYE remitted or written off as irrecoverable for the reasons outlined are as follows:
Year
| Hardship remitted
| Percentage of total PAYE paid
| Equity remitted
| Percentage of total PAYE paid
| Miscellaneous remitted
| Percentage of total PAYE paid
| Insolvency remitted
| Percentage of total PAYE paid
| Composition settlements remitted
| Percentage of total PAYE paid
| Taxpayer gone abroad/away
| Percentage of total PAYE paid
|
| 1982 | 3 | 0.00 | 2 | 0.00 | 487 | 0.00 | 14,495 | 0.06 | 53 | 0.00 | 245 | 0.00 |
| 1983 | 1 | 0.00 | 5 | 0.00 | 508 | 0.00 | 21,637 | 0.08 | 20 | 0.00 | 457 | 0.00 |
| 1984 | 3 | 0.00 | 4 | 0.00 | 652 | 0.00 | 32,180 | 0.11 | 0 | 0.00 | 487 | 0.00 |
| 1985 | 0 | 0.00 | 50 | 0.00 | 907 | 0.00 | 45,222 | 0.14 | 9 | 0.00 | 511 | 0.00 |
| 1986 | 1 | 0.00 | 13 | 0.00 | 1,124 | 0.00 | 59,164 | 0.17 | 21 | 0.00 | 594 | 0.00 |
| 1987 | 1 | 0.00 | 7 | 0.00 | 1,367 | 0.00 | 90,439 | 0.24 | 13 | 0.00 | 739 | 0.00 |
| 1988 | 0 | 0.00 | 24 | 0.00 | 2,979 | 0.01 | 126,434 | 0.32 | 56 | 0.00 | 1,201 | 0.00 |
| 1989 | 0 | 0.00 | 69 | 0.00 | 2,715 | 0.01 | 118,962 | 0.28 | 77 | 0.00 | 1,083 | 0.00 |
| 1990 | 11 | 0.00 | 64 | 0.00 | 2,955 | 0.01 | 102,775 | 0.21 | 52 | 0.00 | 1,302 | 0.00 |
| 1991 | 0 | 0.00 | 95 | 0.00 | 4,973 | 0.01 | 128,570 | 0.25 | 109 | 0.00 | 1,511 | 0.00 |
| 1992 | 2 | 0.00 | 49 | 0.00 | 10,167 | 0.02 | 368,325 | 0.69 | 67 | 0.00 | 2,566 | 0.00 |
Amounts £ thousands
| ||||||||||||
Year
| Hardship remitted
| Percentage of total NIC paid
| Equity remitted
| Percentage of total NIC paid
| Miscellaneous remitted
| Percentage of total NIC paid
| Insolvency remitted
| Percentage of total NIC paid
| Composition settlements remitted
| Percentage of total NIC paid
| Taxpayer gone abroad/away remitted
| Percentage of total NIC paid
|
| 1979 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1980 | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| 1981 | 3 | 0.00 | 1 | 0.00 | 227 | 0.00 | 752 | 0.00 | 0 | 0.00 | 175 | 0.00 |
| 1982 | 3 | 0.00 | 2 | 0.00 | 410 | 0.00 | 623 | 0.00 | 6 | 0.00 | 217 | 0.00 |
| 1983 | 1 | 0.00 | 2 | 0.00 | 441 | 0.00 | 668 | 0.00 | 18 | 0.00 | 425 | 0.00 |
| 1984 | 4 | 0.00 | 5 | 0.00 | 599 | 0.00 | 892 | 0.00 | 0 | 0.00 | 472 | 0.00 |
| 1985 | 1 | 0.00 | 27 | 0.00 | 781 | 0.00 | 864 | 0.00 | 6 | 0.00 | 534 | 0.00 |
| 1986 | 1 | 0.00 | 11 | 0.00 | 1,033 | 0.00 | 2,623 | 0.01 | 28 | 0.00 | 681 | 0.00 |
| 1987 | 1 | 0.00 | 6 | 0.00 | 1,662 | 0.01 | 6,114 | 0.03 | 11 | 0.00 | 720 | 0.00 |
| 1988 | 0 | 0.00 | 15 | 0.00 | 2,942 | 0.01 | 11,914 | 0.04 | 55 | 0.00 | 968 | 0.00 |
| 1989 | 0 | 0.00 | 58 | 0.00 | 2,829 | 0.01 | 11,048 | 0.04 | 109 | 0.00 | 1,083 | 0.00 |
| 1990 | 0 | 0.00 | 30 | 0.00 | 2,971 | 0.01 | 13,284 | 0.04 | 54 | 0.00 | 971 | 0.00 |
| 1991 | 0 | 0.00 | 348 | 0.00 | 4,258 | 0.01 | 15,847 | 0.05 | 184 | 0.00 | 1,007 | 0.00 |
| 1992 | 0 | 0.00 | 40 | 0.00 | 7,205 | 0.02 | 23,821 | 0.07 | 59 | 0.00 | 1,445 | 0.00 |