Missing returns

Replying to a question concerning the number of tax returns sent to companies David Gauke said that HMRC sends a notice to file a company tax return to all companies they believed to be active.

The number of notices to file in respect of accounting periods ending in the following years were as follows.

2007/08    1 925 000
2008/09    1 961 000
2009/10    1 796 000

By the end of November 2010: 1 390 000 returns had been filed within the time limit for 2007/08 liabilities and 184 000 had been filed after the limit; 1 402 000 returns had been filed within the time limit for 2008/09 liabilities and 98 000 after the limit; and 1 162 000 returns had been filed within the time limit for 2009/10 liabilities and 21 000 after the limit.

Many returns are not made because none is required: for instance...