§ Mr. Andrew Smith
To ask the Chancellor of the Exchequer if he will make a statement on the failure of the Inland Revenue to ensure dispatch before the end of the 1992–93 tax year of PAYE forms and tax tables to employers in the Oxford area; how many employers are affected; which other areas of the country are affected; what action is being taken to rectify the situation; and if he will allow employers who have not received forms by the usual date an extended period in which to complete their returns before the imposition of penalties.
§ Mr. Dorrell
Despite the printing errors which resulted in some of this year's annual PAYE guidance and stationery packs for employers being wrongly addressed, the Inland Revenue's inquiries indicate that the vast majority of employers throughout the country received their packs before the end of the 1992–93 tax year. All packs carry an Inland Revenue return address allowing those which are not delivered to be reissued. To ensure that all employers can operate the correct PAYE codes for their employees from the start of the new tax year, notices giving details where these codes have changed were reissued before 6 April 1993. Employers have until 19 May to send in their 1992–93 end of year returns but will not face penalties provided these are received by 19 June. This later cut-off date has nothing to do with the issue of the annual pack—the summary end of year return form is issued separately—but is in keeping with the previously announced approach of allowing employers time to get up to date before 1995 when automatic penalties may be taken for any return not sent in by 19 May.