HC Deb 01 March 1984 vol 55 cc273-4W
Mr. Rowe

asked the Chancellor of the Exchequer (1) under what powers the Inland Revenue requires answers from employers to its standard letter concerning gratuities received where the employer is not the troncmaster;

(2) if, where the actual tips received and declared by an individual are different from the standard amount which the Inland Revenue considers they may be expected to have received, it is the policy of the Inland Revenue to assess the actual amount received and not the amount the Inland Revenue considers to be the standard;

(3) what is the policy of the Inland Revenue on altering employee codings in respect of gratuities where information on the level of gratuities is not forthcoming and the employer is not the troncmaster;

(4) what is the reason for, and the scope of, the investigation of the tips received by employees in hairdressing salons which is being conducted by the Inland Revenue;

(5) if he will publish what the Inland Revenue considers to be the likely amount of tips that various grades of hairdressing employees will receive according to the status of the salon in which they work and what is the basis on which the Inland Revenue has arrived at those numbers.

Mr. Moore

I shall let my hon. Friend have a reply as soon as possible.