To ask the Chancellor of the Exchequer what estimate he has made of the number of Form 42 applications that could not be received and processed by the Employee Shares and Securities Unit owing to a breakdown of a fax machine on 6 July; and what his latest estimate is of the number of fines that were imposed upon employers for late filing as a result. (154840)

No estimates have been made by HMRC of the number of Form 42 annual employee share scheme returns that could not be faxed to the Employee Shares and Securities Unit by employers on 6 July 2007. Employers who have an obligation to send a Form 42 return to HMRC are asked to send it in by post or by making an online filing before 7 July following the end of the tax year.

No penalties have been imposed to date for Form 42 returns relating to the tax year 2006-07 made late that were submitted after the 7 July deadline.