HC Deb 09 February 1984 vol 53 cc744-5W
Dr. McDonald

asked the Chancellor of the Exchequer how many schedule E assessments were still outstanding at the same conveniently available date in each of the financial years 1980–81, 1981–82 and 1982–83, respectively.

Mr. Moore

[pursuant to his reply, 6 February 1984, c. 438]: The number of schedule E assessments which are required is largely dependent on the extent to which the operation of PAYE has resulted in the collection of the right amount of tax. After the end of the tax year every case is reviewed to compare the tax paid with the tax due. The percentage of cases which had still to be reviewed in January in respect of the previous tax year ended 5 April and the percentage of cases where liability for earlier years had still to be finally determined were as follows:

Cases open for Earlier years per cent.
January 1981 10.9 per cent. (1979–80) 1.3
January 1982 22.5 per cent. (1980–81) 1.1
January 1983 13.9 per cent. (1981–82) 1.8

Figures are not available to show how many of these cases ultimately resulted in schedule E assessment; it is therefore not possible to say how many such assessments were outstanding.

Dr. McDonald

asked the Chancellor of the Exchequer what is his latest available estimate of the number of schedule E assessments still outstanding in the current financial year.

Mr. Moore

[pursuant to his reply, 6 February 1984, c. 438]: After the end of the tax year every PAYE case is reviewed to compare the tax paid with the tax due, and the number of schedule E assessments required is largely dependent on the extent to which the operation of PAYE has resulted in the collection of the right amount of tax. At present 15.3 per cent. of cases for the year 1982–83 have still to be reviewed, and liability for earlier years has still to be finally determined in a further 1.9 per cent. of cases. It is not possible at this stage to say how many schedule E assessments will be necessary or how many are outstanding.