Income Tax
| Authority | Treasury |
|---|---|
| Date received | 2018-05-08 |
| Outcome | All information sent |
| Outcome date | 2018-06-01 |
| Case ID | 462334 |
Summary
A request was made to the Isle of Man Treasury for income tax and National Insurance contributions received and outstanding at the end of the 2017-2018 financial year. The authority disclosed all requested figures, providing total amounts received and a breakdown of outstanding debts for both tax categories.
Key Facts
- Income tax received by the Treasury at the financial year end (31 March 2018) was £232.90 million.
- Total income tax outstanding as of 3 April 2018 (debt over six months old) was £11,358,262.59.
- Gross National Insurance contributions received by the financial year end were £197.69 million.
- Total National Insurance contributions outstanding as of 10 April 2018 were £3,634,844.98.
- The response clarified that outstanding debt reports used differing methodologies, one based on timescales and one on specific dates.
Data Disclosed
- £232.90 million
- 31st March 2018
- £9,034,289.56
- £1,981,405.08
- £342,567.95
- £11,358,262.59
- 3 April 2018
- £197.69 million
- £1,679,921.38
- £1,954,923.60
- £3,634,844.98
- 10 April 2018
- 31 December 2017
- 462334
Original Request
1. The amount of income tax received by the finacial year end 2. The amount of Income Tax still outstanding 3. The amount of ni contributions by the end of the finacial year end 4. The amount of ni contributions still outstanding
Data Tables (2)
| Resident Tax | £9,034,289.56 |
|---|---|
| Company Tax | £1,981,405.08 |
| Non Resident Tax | £342,567.95 |
| Total | £11,358,262.59 |
| Class 1 | £1,679,921.38 |
|---|---|
| Class 4 | £1,954,923.60 |
| Total | £3,634,844.98 |
Full Response Text
Freedom of Information Seyrsnys Fysseree
The Treasury Government Office, Douglas Isle of Man, IM1 3PU
Telephone: (01624) 685605 Email: FOI.Treasury@gov.im
Government Website: www.gov.im
Our ref: 462334 1st June 2018
Dear ###
We write further to your request which was received on 8 May 2018 and which states:
"1. The amount of income tax received by the financial year end. 2. The amount of income tax still outstanding 3. The amount of NI (National Insurance) contributions by the end of the financial year end. 4. The amount of NI contributions still outstanding"
The information which you have requested is detailed below; 1. The amount of income tax received by the financial year end The amount of income tax received by Treasury at the financial year end (31st March 2018) was £232.90 million. 2. The amount of income tax still outstanding The amount of income tax still outstanding as at 3 April 2018 where the debt has been outstanding for six months or longer is as follows; Resident Tax £9,034,289.56 Company Tax £1,981,405.08 Non Resident Tax £342,567.95 Total £11,358,262.59
- The amount of NI contributions by the end of the financial year end Gross NI contributions received by Treasury at the financial year end (31st March 2018) was £197.69 million.
- The amount of NI contributions still outstanding The amount of NI contributions still outstanding as at 10 April 2018 with a due and payable date of 31 December 2017 or earlier is as follows; Class 1 £1,679,921.38 Class 4 £1,954,923.60 Total £3,634,844.98 Additional information In respect of question 2 and 4, the dates provided are the dates of the last reports produced relating to these outstanding amounts. The two reports have two differing reporting methods, one using timescales (such as the last 6 months) and one using a specific date in order to determine the outstanding debt. Please quote the reference number 462334 in any future communications.
Your right to request a review
If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.
An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.
If you are not satisfied with the result of the review, you then have the right to appeal
to the Information Commissioner for a decision on;
1. Whether we have responded to your request for information in accordance with
Part 2 of the Freedom of Information Act 2015; or
2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any
time, attempt to resolve a matter by negotiation, conciliation, mediation or another
form of alternative dispute resolution and will have regard to any outcome of this in
making any subsequent decision.
More detailed information on your right to a review can be found on the Information
Commissioner’s website at www.inforights.im.
Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi. I will now close your request as of this date.
Yours sincerely