HC Deb 25 July 1978 vol 954 c683W
Mr. Trotter

asked the Chancellor of the Exchequer in how many cases during 1977 the Inland Revenue were due more than one month's PAYE when businesses became insolvent; what was the total sum due; what was the longest period over which such a debt had been incurred; and how it is possible for PAYE to remain uncollected for lengthy periods when certain other businesses not facing insolvency are regularly threatened with the bailiff if PAYE is not paid within seven days of the due date.

Mr. Robert Sheldon

It is the task of the Inland Revenue to get in as promptly as possible the PAYE tax which employers withhold from employees' pay. If the collector has not received the tax by the date when it is due to be paid over, suitable action will be taken to recover it, if necessary by the processes of law. It is in the nature of things that such action will bring quicker responses in some cases than in others. I regret that the specific details asked for are not available.