HC Deb 27 July 1984 vol 64 cc864-5W
Dr. Marek

asked the Chancellor of the Exchequer what plans he has to alleviate financial hardship of parents of modest means as a result of the Inland Revenue requesting retrospective payment of tax due on benefits from workplace nurseries.

Mr. Moore

Experience has shown that employers are often prepared to meet some or all of the tax on benefits in kind that have not been declared for past years. Where this is not the case, the tax due is commonly collected by means of an adjustment to the employee's tax coding over a period of time. Where this is not practicable and the employee receives a tax demand based on an assessment which cannot be paid without causing financial hardship, the collector of taxes should be consulted to arrange mutually acceptable terms for settlement of the tax liability and any interest accruing.