To ask the Chancellor of the Exchequer how many self-assessment forms required clerical action in (a) 2006, (b) 2007, (c) 2008 and (d) 2009; and for what reasons a self-assessment case may require clerical action. (316950)

Information on the circumstances in which clerical action may be required on a self-assessment (SA) return is contained in Her Majesty Revenue and Customs' SA instruction manual, available at:

http://www.hmrc.gov.uk/SA/index.htm

The information requested on how many self-assessment returns required clerical action is available only at disproportionate cost as HMRC's systems do not capture this.