§ Mr. Darling
To ask the Chancellor of the Exchequer what procedures he has in place to ensure that employers paying their employees in cash comply with Inland Revenue requirements for the deduction of tax and national insurance contributions.
§ Mr. Dorrell
The duties of employers to deduct tax and national insurance contributions are set out in regulations and the Inland Revenue makes every effort through penalties, interest and collection procedures to pursue such deductions if they are not paid.