§ Mr. BercowTo ask the Chancellor of the Exchequer what is the latest estimate of the overall impact on business of the introduction of tax self-assessment, disaggregated into(a) estimated extra costs and (b) estimated savings. [24820]
§ Mr. Andrew SmithThese figures are not available. There is no reliable measure of the costs to business prior to self-assessment. Consequently, there is no pre-self-assessment baseline of costs against which any additional costs or savings as a result of self-assessment could sensibly be measured.