Select Committee on Treasury Minutes of Evidence


Supplementary memorandum submitted by the Inland Revenue

  1.  This note adds the results for two Service Delivery Agreement targets for ITSA and explains a change in the basis of the figures. It also clarifies the figures we gave in a recent answer to a Parliamentary Question from Matthew Taylor.

  2.  The table below completes the figures given in paragraph 16 of our memorandum.[2] You will see from column G that filing performance has improved by 0.5 per cent from last year.

  3.  To give a more realistic view of performance, we have also looked at the basis of these figures. As a result we have excluded a conservative estimate of the number of returns never received by taxpayers—for instance, when they are issued before we find out that a taxpayer has changed address. To do this, we carried out a sampling exercise, involving our operational research specialists and Internal Audit Office, and made an adjustment. Columns B and H (in italics) show the rebased figures. Both the original and the rebased figures show that the downward filing trend has been reversed this year.

  
A
B
C
D
E
F
G
H
I
Year
Returns issued at 31 October
(million)
Rebased to exclude returns not received by taxpayers
Returns issued at 31 March
(million)
Returns received at 30 September
(million)
Per cent received
(%)
Returns received at 31 January
(million)
Per cent received
(%)
Rebased per cent received
(%)
Filing failure
Penalties issued
(million)
1996-97
8.540
8.485
N/A
4.422
51.8
7.874
92.2
92.8
N/A
1997-98
9.018
8.960
9.189
4.433
49.1
8.198
90.9
91.5
0.748
1998-99
9.088
9.030
9.346
4.511
49.6
8.211
90.3
90.9
0.744
1999-2000
9.080*
9.022
9.324
4.400
48.6
8.131
89.5*
90.1
0.808
2000-01
9.171
9.112
**
4.278
46.6
8.253
90.0
90.6
***
* We are sorry that there was a typing error for these two figures in the original table.
** Figures not yet available.
*** Final figures will be available shortly


  4.  The results for our two Service Delivery Agreement SA filing targets for this year are therefore:

  
Target
Result
Percentage of SA returns filed on time
90.5
90.6
Percentage of SA returns filed within 12 months of the due date
96.4
96.4


  5.  You also raised a question about the figures in our answer to Matthew Taylor's PQ of 26 February. We agree that the figure for returns issued by 4 November is wrong. We will write to Matthew Taylor correcting this figure, and will copy you that letter.[3] As the background note to the parliamentary question says, these figures are interim numbers and do not affect our reported results.

Inland Revenue

5 March 2002


2   See Ev 3. Back

3   Not printed. Back


 
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