§ Mr. Ashdownasked the Chancellor of the Exchequer whether any variations from normal national instructions on assessing of pay-as-you-earn taxpayers have been authorised or condoned in any of the Inland Revenue tax offices working to set up the computerised COP system; and if he will make a statement.
§ Mr. MooreDistricts working to set up the computerised COP system follow the normal national instructions on assessing of pay-as-you-earn taxpayers. However, the period during which assessing work is normally carried out may be varied in particular tax offices to fit in with the setting up timetable. No other variations have been centrally authorised.
§ Mr. Ashdownasked the Chancellor of the Exchequer if he will publish a list of the Inland Revenue regions in which any variation from normal national instructions on assessing of pay-as-you-earn taxpayers has been authorised or conducted in each of the last three years; and if he will make a statement.
§ Mr. MooreTemporary local variations in practice may occur from time to time in tax districts, but except in relation to the setting up of the COP system no variation from normal national instructions on assessing of pay-as-you-earn taxpayers has been authorised centrally in the past three years.
§ Mr. Ashdownasked the Chancellor of the Exchequer if he will publish a list showing, for each Inland Revenue region, the number of pay-as-you-earn taxpayers not assessed or otherwise cleared for (a) the most recent year ended 5 April and (b) all earlier years, in October of each of the last three years; and if he will make a statement.
§ Mr. MooreThe following table shows details of the number of pay-as-you-earn taxpayers in each Inland Revenue region not assessed or otherwise cleared for(a) the most recent 5 April and (b) earlier years, in October of each of the last three years. The Inland Revenue is concerned at the present level of these arrears and is taking all possible steps to improve the position.