To ask the Chancellor of the Exchequer how many taxpayers were penalised £100 for late tax returns for the tax year 2006-07; and how many of them appealed (a) successfully and (b) unsuccessfully against that penalty. (250199)

HM Revenue and Customs (HMRC) issued penalty notices for failing to file 2006-07 Income Tax self-assessment tax returns on time to 1,110,023 customers to the end of December 2008.

Information on the number of appeals resolved (either successfully or unsuccessfully) is not available. However, 85,175 customers had their penalty notices cancelled in that period and 317,849 customers had their penalties capped.