§ Mr. CryerTo ask the Secretary of State for Social Security if he will list the powers available to inspectors at the Contributions Agency relating to entry of premises, seizure and inspection of documents; and if he will make a statement.
§ Miss WiddecombeThe agency's inspectors have powers relating to entry of premises and inspection of documents to ensure that the Acts and regulations are complied with. The relevant legislation is contained in section 58 of the Social Security Act, 1986, and regulation 32 of the Social Security (Contributions) Regulations 1979 which is summarised as follows:—
Certified inspectors are empowered to:
- (1) enter at all reasonable times any premises where persons are employed or from where any agency or business is being conducted.
- (2) require information to be provided by individuals and inspect any records to ensure that the provisions of the Social Security and related Acts are being complied with.
The regulations require employers to produce wages sheets and other records relating to the calculation of payment of emoluments, and that such documents should be kept by employers for not less than three years after the end of the year to which they relate. The vast majority of inquiries carried out by the agency are completed in an effective and businesslike manner, without recourse to these powers which are normally used as a last resort.