To ask the Chancellor of the Exchequer how many taxpayers who submitted self-assessment tax returns were charged a penalty of £100 for late submission in each of the last three years; how many appealed against the penalty in each year; how many appeals were allowed in each year; what percentage of penalty charges were collected in each year; and how many were not collected due to death or tax due being under £100 in each year. (131420)

The total number of £100 late filing penalties issued, cancelled and appeals received against throughout the last three years are as detailed in the following table. HMRC does not have information on how many appeals were allowed, the percentage of these penalties collected or how many were not collected due to death or tax being under £100.