§ Mr. Laurence RobertsonTo ask the Chancellor of the Exchequer what checks are being made by Inland Revenue inspectors to ensure that some companies in the construction industry do not gain an unfair advantage by classing employed labour as self-employed. [9791]
§ Dawn Primarolo[holding answer 21 July 1997]: Specialist Inland Revenue staff involved in the review and checking of payroll records are working to ensure that construction businesses comply with their legal liabilities for PAYE and national insurance contributions. Where they find that contractors are not properly accounting for these duties, they will normally seek arrears back to 6 April 1997. Where there is evidence of evasion, payment will be sought for earlier years. Interest and penalties may also be charged in appropriate cases.