questionText: To ask the Chancellor of the Exchequer, how many (a) people and (b) businesses have positive tax balances with HMRC due to overpayments of tax broken down by tax type; what the total value of those balances are; and (i) how many accounts and (ii) the tota
answerText: HM Revenue &amp; Customs (HMRC) does not hold readily available summary information on taxpayers with positive tax balances. Several regimes require taxpayers to make payments on account or settle tax liabilities ahead of filing returns, and subsequent to...
heading: Taxation: Overpayments