The Chancellor was asked why HMRC had not issued P810 (Tax review) forms for the tax year 2008-09 and what had been done to ensure that taxpayers who were not required to file self-assessment returns did not pay an incorrect amount in tax.
Stephen Timms explained that the P810 forms are non-statutory and act as a reminder for taxpayers to tell HMRC if they have any additional tax liabilities or unclaimed expenses.
The forms are issued on a three-year cycle and their issue is to be resumed from April 2010.