To ask the Chancellor of the Exchequer (1) what estimate he has made of the cost to (a) an individual taxpayer, (b) a partnership taxpayer and (c) a trust taxpayer of filing their tax return online if they are required to file all the additional supplementary pages; (119414)

Self assessment tax returns can be filed online using either HM Revenue and Customs (HMRC) full SA online service or proprietary software produced by commercial software vendors. Most proprietary software purchased to facilitate online filing of self assessment tax returns is bought by tax agents and is typically part of a broader package embodying accountancy and client management facilities. As such, no estimate of these costs has been made.

Most individual taxpayers can file their self assessment tax returns online using HMRC’s free online service which covers most circumstances. Other individual taxpayers filed using proprietary software, the cost of which varies.

Partners can also file their own tax returns using HMRC’s free online service. But both the partnership and trust return can only be filed using proprietary software.