§ Mr. McCrindleasked the Chancellor of the Exchequer to what extent the Inland Revenue will be involved in the proposed studies at the university of Bath of the expense in time and money to businesses in operating PAYE and national insurance contributions.
§ Mr. Peter ReesI understand that some preliminary work has been done and that a research team led by Professor C. T. Sandford is planning to make a survey of the compliance costs of employers in operating PAYE and national insurance contributions. The Inland Revenue has been authorised to give the help sought from it in mounting this survey. In particular, the Inland Revenue will select a suitable statistical sample of employers and address and dispatch questionnaires to those in the sample under secure conditions. I should make it clear that the university will not be told the names and addresses of persons to whom questionnaires have been sent; that persons receiving a questionnaire will be under no legal obligation to reply to it, though I hope they will do so; and that the services provided by the Inland Revenue will be paid for by the university of Bath.