Overdue child support debt: The amount of an employer's or a liable parent's liability which is in arrears (due, but not paid), together with overdue receiving carer overpayments. Child support debt excludes debt Inland Revenue collect on behalf of overseas agencies.
This amount includes any penalties applied to the debt. Note that only the overdue penalties component is recognised as a debt from the Crown perspective.
Overdue student loan debt: The amount of repayment obligation for a tax year that is overdue. The definition applies to both residents and overseas-based borrowers. This amount includes any penalties applied to the debt.
Overdue Working for Families Tax Credits debt: When recipients are paid more than their entitlement and they don't repay it by the due date a debt arises. The amount includes any penalty and interest applied to the debt.
Overdue tax debt: The amount of tax that remains unpaid after the due date for payment. Overdue tax debt includes any penalty and interest applied to the debt.
This dataset provides the structure of the total overdue debt for various different tax types by financial year.
Method of collection/Data provider
Tax statistics include only data collected by Inland Revenue.
Some numbers in the tables are rounded, which means the totals are not always consistent with the sums across the corresponding categories.
Tax statistics are dynamic and are continuously updated due to return filing processes. The data is correct as of the date of extraction.