§ Mr. FrenchTo ask the Chancellor of the Exchequer how many demands by Her Majesty's Customs and Excise for alleged VAT arrears have been found to be incorrectly calculated in the last 12 months.
§ Mrs. Gillian ShephardCustoms and Excise does not maintain a record of incorrect demands for VAT arrears. In the year ended March 1991 approximately 35,000 final demand notices were issued each month for outstanding tax (including civil penalties, surcharge and interest) which had previously been declared by the registered trader as due (or assessed by Customs and Excise) and not paid. Each demand contains a paragraph advising the trader to contact Customs and Excise if they believe the amount demanded is not due or payment has already been made.