Income Tax Returns Penalty Charges

Summary

A request was made to the Isle of Man Treasury for statistics on outstanding Income Tax Returns and associated penalty charges for the 2020-2021 tax year and historical data from 2016-2020. The authority disclosed all requested information, providing specific counts of outstanding returns, the number of penalties issued, and the total monetary value of those penalties.

Key Facts

• As of 7 October 2021, there were 9,281 individual Income Tax Returns outstanding for the 2020-2021 tax year.
• By 22 October 2021, 6,193 Return Form Penalty Charges had been issued for outstanding returns.
• The total value of penalties issued for the 2020-2021 tax year was £618,792.
• First penalty charges for non-filing by 6th October ranged from 4,391 in 2016/17 to 5,248 in 2018/19.
• Second penalty charges for non-filing by 6th April ranged from 1,967 in 2016/17 to 2,645 in 2019/20.

Data Disclosed

• 9,281
• 6,193
• £618,792
• £100.00
• £200.00
• 4391
• 4572
• 5248
• 5160
• 1967
• 2252
• 2251
• 2645
• 2021-10-22
• 2021-11-16
• 2021-10-07
• 2021-10-06
• 2021-04-06
• 2049965

Original Request

1. How many Income Tax Returns for the tax year April 2020 to April 2021 were outstanding (not filed on or before 6th October 2021) as at 7th October 2021? 2. How many Return Form Penalty Charges ( currently £100.00) have been issued as at 22nd October 2021 in respect of such outstanding Returns? 3. What is the total value of all the Return Form Penalty Charges issued in respect of such outstanding Returns? 4. How many first Return Form Penalty Charges (for non filing by 6th October) were issued in respect of the Tax years ending April 2020, 2019, 2018 and 2017? 5. How many second Return Form Penalty Charges (currently £200.00 for non filing by 6th April) were issued in respect of the Tax years ending April 2020, 2019, 2018 and 2017?

Data Tables (1)

Data Tables (reformatted)

Full Response Text

The Treasury

Yn Tashtey

Dear xx

I write further to your request which was received on 22 October 2021, which asks:

1. How many Income Tax Returns for the tax year April 2020 to April 2021 were outstanding (not filed on or before 6th October 2021) as at 7th October 2021?
2. How many Return Form Penalty Charges ( currently £100.00) have been issued as at 22nd October 2021 in respect of such outstanding Returns?
3. What is the total value of all the Return Form Penalty Charges issued in respect of such outstanding Returns?
4. How many first Return Form Penalty Charges (for non filing by 6th October) were issued in respect of the Tax years ending April 2020, 2019, 2018 and 2017?
5. How many second Return Form Penalty Charges (currently £200.00 for non filing by 6th April) were issued in respect of the Tax years ending April 2020, 2019, 2018 and 2017?

Our response to your request is as follows:

1. As at the 7th October 2021, there were 9,281 individual returns outstanding.

2. 6,193 as at 22nd October 2021 (Please be aware that within this number, a percentage have since had their penalty cancelled or reduced due to appeals or based on actual assessment liability and some may continue to be cancelled or reduced as the relevant year assessment is raised or appeals received.)

3. £618,792 (Please be aware that the value of penalties raised will have already been reduced and may continue to reduce based on penalty appeals and assessment liabilities being raised)

4. 16/17 4391 17/18 4572 18/19 5248 19/20 5160

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man,
British Isles IM1 3PU

Telephone (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im Date: 16 November 2021

xx

1. 16/17 1967 17/18 2252 18/19 2251 19/20 2645

For assistance in viewing public information, the Isle of Man Government Detailed Accounts are published annually providing details of Treasury Income in respect of Income Tax and can be found on the IOM government website at www.gov.im.
(Home/Tax VAT and Your Money/Government Accounts).

Please quote the reference number 2049965 in any future communications.

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Yours sincerely

FOI Coordinator, the Treasury