§ Mrs. EwingTo ask the Chancellor of the Exchequer what has been the total number of guidance documents issued to employers in connection with the levying of income tax; and what was the total expenditure on such documents in each of the last 10 years.
§ Mr. Dorrell[holding answer 10 June 1993]: Each year 130,000 new employers are issued with a starter pack jointly by the Inland Revenue and the Contributions Agency containing basic pay-as-you-earn guidance—tax and national insurance contributions—together with a set of standard tables and a small supply of PAYE stationery, such as deduction working sheets and a requisition form for ordering additional supplies. Around 1.1 million established employers receive an annual pack before the start of each tax year containing revised basic guidance, more detailed guides for reference purposes and further supplies of PAYE stationery tailored to the individual employer's requirements. Soon after the Budget, all employers are sent a supplementary pack containing details of the Chancellor's proposals relating to PAYE including, where appropriate, revised tax tables. Following the move to a unified Budget this November, the contents of the annual and Budget packs will be combined in a single, slimmer pack for all employers.
The Inland Revenue has not kept central records of the total expenditure in each of the last 10 years on providing all employers with the documents they need to operate PAYE. Many of these documents are provided by local tax 400W offices in response to individual requests by employers. However, the Inland Revenue estimate the cost of printing, packing and posting the bulk issue packs at between £4.5 million and £5.5 million in each of the last three years.