Official Statistics: Income Tax, NICs, Tax Credits and Child Benefit Statistics for EEA Nationals 2013 to 14

Updated: These statistics have been revised due to an improvement in the methodology to provide a more accurate representation of EEA nationals.

This experimental statistical release is a revision of last year’s ad hoc publication Further statistics on tax contribution of EEA nationals for 2013 to 2014, published on 26 August 2016. There have been some revisions to the methodology to provide a more accurate representation of EEA nationals, which have been described in more depth within the publication.

This analysis includes information on:

  • Households with at least one EEA national claiming Tax Credits broken down by element;
  • Income Tax and National Insurance Contributions;
  • Tax Credit and Child Benefit entitlement;
  • Shares of total income and income percentile groups of EEA nationals; and
  • The number of EEA nationals with an Income Tax record for 2013 to 2014 tax year.

If you have any questions relating to this publication, please email

Source: HMRC

Guidance: Corporation Tax: penalty determinations (CT211 Notes)

Updated: Section 4 has been updated to better explain who to write to when appealing.

HMRC will issue a penalty determination using form CT211 when their records show that your company has failed to deliver its return, or returns, by the required date.

These notes give some general information about penalty determinations. They explain:

  • your obligation to deliver a return by the filing date
  • the penalties HMRC charge if you don’t file on time
  • how to appeal if you don’t agree with the penalty
  • how to pay
  • what to do now to avoid further penalties
  • where you can find more information and help

Source: HMRC

National Statistics: Personal tax credits: finalised award statistics – small area data (LSOA and Data Zone) 2014 to 2015

Updated: Re-published with corrected data

The publication provides detailed geographical counts, at Lower Super Output Area (LSOA) and Scottish Data Zone level, of the number of families and children in families in receipt of tax credits, for all years from 31 August 2005 onwards. It provides a breakdown by the type of tax credits received, as well as whether the family was benefiting from help with their childcare costs and the National Indicator 118 estimate.

Introductory note

The tables in this release show the number of families benefiting from Child Tax Credit (CTC) and Working Tax Credit (WTC) in each LSOA or Data Zone and the number of children in these families. The tables include out of work families with children who receive the same level of support as provided by CTC, but where it is paid as child allowances in Income Support or income-based Jobseeker’s Allowance (IS/JSA).

CTC and WTC are awards for tax years, but the entitlement level can vary over the year as families’ circumstances change. These tables are based on families’ entitlements at 31 August 2014, given the family size, hours worked, childcare costs and disabilities at that date, and their latest reported incomes. This date was selected because it is the reference date for published Child Benefit statistics – including, for England and Wales, at LSOA level and for Scotland at Data Zone level.

This data and similar geographical statistics, down to Lower-layer Super Output Area (LSOA) in England and Wales, Data Zones in Scotland and Output Areas in Northern Ireland, may also be available from the following sites:

Source: HMRC

Consultation outcome: Aggregates Levy – whether to exempt aggregate extracted when laying underground utility pipes

Updated: Published summary of responses.

At Budget 2016 the government announced that it would consult on a possible exemption covering taxable aggregate removed when laying all underground utility connections. HMRC is now seeking information to help inform the government’s decision about an exemption to either extend the scope of existing Aggregates Levy exemptions or to introduce a new exemption for aggregate extracted when laying all utility pipes.

If the government decides to make legislative changes, draft legislation will be published later this year.

Source: HMRC

Guidance: Mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview

Updated: Market Harborough Building Society added to the list.

These lenders accept either:

  • a copy of your tax calculation (SA302) printed from your HM Revenue and Customs (HMRC) online account
  • a tax calculation printed from commercial software used to submit returns

The lenders will also need a tax year overview, which you can print from your HMRC online account.

Note: Always check with the lender or mortgage provider what they require as evidence of your income.

The lenders on this list have agreed to accept tax calculations and tax year overviews that customers or their agents/accountants have printed themselves.

Source: HMRC

Corporate report: HMRC: the standard for agents

Updated: The updated standard incorporates new requirements for providing advice on tax planning.

HM Revenue and Customs (HMRC) recognises that many tax agents and advisers are meeting the Professional Conduct in Relation to Taxation set by the largest professional bodies. Alongside this, the HMRC standard for agents, above, ensures a minimum standard has been set for all agents and in particular, those that are unaffiliated to any professional body.

Source: HMRC