Written Question·Treasury·UIN 32993

Taxation: Overpayments

Tabled: 24 February 2025
Answered: 4 March 2025

Question

Priti Patel

ConservativeWitham

To ask the Chancellor of the Exchequer, how many (a) people and (b) businesses have positive tax balances with HMRC due to overpayments of tax broken down by tax type; what the total value of those balances are; and (i) how many accounts and (ii) the tota

Answer

James Murray
HM Revenue & Customs (HMRC) does not hold readily available summary information on taxpayers with positive tax balances. Several regimes require taxpayers to make payments on account or settle tax liabilities ahead of filing returns, and subsequent to...

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