§ Mr. Tim Smith
asked the Chancellor of the Exchequer when he expects the Inland Revenue to publish its accounts (1) for the year ended 31 March 1986 and (2) for the year ended 31 March 1987.
§ Mr. Norman Lamont
The Inland Revenue's appropriation account for the year ended 31 March 1986, together with a summary statement of the revenue receipts for that year, was published with the report of the Comptroller and Auditor General in November 1986. Similar accounts for the year ended 31 March 1987 have been submitted to the Comptroller and Auditor General and will be published with his report in due course.
A more detailed account of revenue receipts for the two years in question will be contained in the Board of Inland Revenue's next report. Following the recommendation of the Public Accounts Committee and the Select Committee on the Treasury and Civil Service the report will in future be based on a financial year, rather than a calendar year as now. In consequence the next report will cover the 15 months ending 31 March 1987: it is due for publication in December 1987.