§ Mr. Willis
To ask the Chancellor of the Exchequer how income received as a result of fines levied on individuals for non-completion of tax returns is(a) accounted for and (b) allocated. 
§ Dawn Primarolo
Taxpayers who do not complete tax returns under the self-assessment system render themselves liable for penalties. When penalties are paid they are allocated to the taxpayer's account, and brought to account as SA penalties. The income received from such penalty receipts is paid over as a CFER (consolidated fund extra receipt). These receipts are paid over to the Treasury and are reported within the Appropriation Account (Class XVI Vote 4).