§ Mr. Penhaligon
asked the Chancellor of the Exchequer if he will indicate how many pay-as-you-earn inquiry offices are maintained (a) within the Greater London council area and (b) in Cornwall; and if he will make a statement.
§ Mr. Moore
There are 35 specially designated pay-asyou-earn inquiry offices in the Greater London council area and none in Cornwall. In addition, inquiry points exist at all other tax district offices of which there are 130 in London and five in Cornwall.
The specially designated inquiry offices were set up to provide a continuing service to the public following the transfer of the files of most London pay-as-you-earn taxpayers to the provinces. In most parts of the country, including Cornwall, the majority of employers and their employees continue to be dealt with by the local tax district, so that there is not the same need for official PAYE inquiry offices.