HC Deb 28 April 1981 vol 3 cc374-5W
Dr. David Atkinson

asked the Chancellor of the Exchequer how many sets of pay-as-you-earn records are inspected each year by the audit division of the Inland Revenue; and in how many of these cases additional revenue is recovered from (a) full-time employees, (b) casual employees and (c) employers.

Mr. Peter Rees

About 18,000 sets of employers PAYE records are inspected each year by the audit staff of the Inland Revenue. In about 45 per cent. of cases some irregularity is discovered which leads to the recovery of under-deducted tax. This tax is normally due and recoverable from the employer and it is estimated from a recent sample that tax in respect of casual or part-time earnings features in at least 25 per cent. of settlements.