§ Mr. Cyril Smithasked the Chancellor of the Exchequer what steps are open to the collector of taxes to collect PAYE taxes which are overdue; and how soon 507W after they fall due he would expect such steps to be taken.
§ Mr. Robert SheldonUnder PAYE an employer is required to deduct tax from his employees' remuneration and pay it over to the Inland Revenue on or before 19th of each month. If payment is not made promptly the matter is followed up immediately, a first reminder normally being issued within a few days. It will depend upon the circumstances of the case how quickly thereafter any necessary formal recovery action is taken, but it is not the practice of the Inland Revenue to give long credit to employers for tax deducted under PAYE. A collector of taxes commonly recovers overdue tax by distraint or by proceedings in the local courts.
§ Mr. Cyril Smithasked the Chancellor of the Exchequer what was the total cost of employing bailiffs to collect taxes owing to the collector of taxes, Rochdale office, in the years ended 30th March 1974 and 30th March 1975.
§ Mr. Robert SheldonThe collector paid bailiffs' fees of £1,346.84 and £1,603.54 for the respective years. Such costs are in the main recoverable from the defaulting taxpayers.
§ Mr. Cyril Smithasked the Chancellor of the Exchequer if it is the practice of the Rochdale collector of taxes to use bailiffs to collect taxes eight days after they are due; and, if so, why.
§ Mr. Robert SheldonNot in general. If the hon. Member has a particular case in mind and will write to me I will look into the matter.