To ask the Chancellor of the Exchequer what budgetary provision his Department makes for the repayment of overpaid taxation; and by what means such provision is calculated. (216189)

Where appropriate, the tax forecasts published in each Financial Statement and Budget Report and pre-Budget report are net of amounts that are expected to be repaid. However, HMRC make no budgetary provision for the repayment of overpaid taxes. When repayments to taxpayers become due, because they have overpaid, these amounts are netted off revenue collected by HMRC and the net amount collected is then paid over to the Consolidated Fund. Net revenue collected by tax and duty type is shown in the Department's Trust Statement.