§ Ms Primarolo
To ask the Chancellor of the Exchequer how much is owed to the Inland Revenue in uncollected(a) income tax, (b) corporation tax, (c) inheritance tax, (d) capital gains tax and (e) VAT. 
§ Mr. Jack
[holding answer 18 November 1996]I refer the hon. Member to the reply given to the hon. Member for Gordon (Mr. Bruce) on 13 November at column 228 in respect of figures for uncollected income tax, corporation tax and VAT.
The figures for inheritance tax and capital gains tax are given in the table. In this question, "uncollected" has been taken to mean "uncollected and subsequently written off or remitted".
Inland Revenue collection accounts are drawn up each year to the end of October, and the table therefore shows the amounts as at the end of October 1995—the latest date for which figures are available. The information can also be found in the board of Inland Revenue's annual report.
With the exception of small amounts remitted or written off in respect of Development Land Tax and miscellaneous other duties, and subject to rounding, these two items represent the amounts included under 'other taxes' in the previous answer.
Type of tax Amount remitted/written off (rounded to nearest £ million) October 1995 Inheritance tax 2 Capital gains tax 34