No data are held on the financial cost of completing a self-assessment tax return. The latest data available (2003) on the time taken to complete a tax return is as follows:
Hours unrepresented Hours represented Employees 2.25 2.02 Self-employed 3.02 2.27
The majority of self-assessment customers are represented by agents who may range from professional tax agents to helpful relatives.
2006-07 Agent No agent Total Individual 4,521,689 4,012,395 8,534,084 Partnership 308,318 227,256 535,574 Trust 93,872 204,787 298,659 Total 4,923,879 4,444,438 9,368,317
No data are held on the fees paid by customers to professional agents for the completion of self-assessment tax returns.
Estimates for the number of individuals that submitted tax returns for 2004-05 are given in the following table.
Range of earned income Number of individuals (thousand) No earned income 765 £1 to £4,744 1,550 £4,745 to £19,999 3,580 £20,000 to £32,499 1,250 £32,500 to £49,999 859 £50,000 to £74,999 453 £75,000 to £99,999 183 £100,000 to £149,999 170 £150,000 to £249,999 92 £250,000 and over 59 All ranges 8,960 Notes: 1. These estimates are from the Survey of Personal Incomes 2004-05 and are the latest available. 2. Earned income is defined as income from employment, self-employment and pensions. 3. Numbers are given to three significant figures and may not sum to the total due to rounding.
HM Revenue and Customs does not keep a separate record of the time between the receipt of a return and the commencement of an inquiry. It would be disproportionately expensive to recover it.