Taxation: Self-assessment

Treasury written question – answered on 18 July 2023.

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Photo of Jeff Smith Jeff Smith Shadow Minister (Digital, Culture, Media and Sport)

To ask the Chancellor of the Exchequer, if he will make an equalities impact assessment of proposals for a points-based penalty regime for late submissions of tax returns.

Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury

A new points-based penalty system was brought in on 1 January 2023 for all VAT-registered businesses. The Government published the associated screening equality impact assessment on 23 March.

An equalities impact assessment covering the new penalty system for Income Tax Self-Assessment taxpayers will be published during its introduction.

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