§ Mr. Wigleyasked the Chancellor of the Exchequer if he will take steps to ensure that the administrative work in relation to the income tax paid by persons resident in Wales is handled by an Inland Revenue office in Wales, and, if possible, the nearest office to the individual's place of residence.
§ Mr. Robert SheldonIt is not normally possible to locate income tax records 175W merely by reference to the place of residence of a taxpayer. Although Inland Revenue local offices deal mainly with specific geographical areas, the work relating to PAYE taxpayers is allocated to the tax office dealing with the PAYE affairs of the employer or pension paying authority, which may not be convenient to the place of residence of some of the employees or pensioners. Where this is so the taxpayer can obtain help from any convenient local tax office.
With very few exceptions, the geographical areas of Wales are dealt with by tax offices located within Wales.
§ Mr. Leeasked the Chancellor of the Exchequer what was the total value of income tax deemed to be irrecoverable and treated as bad debts by the Inland Revenue in 1977; how much assessed income tax was more than four years overdue for payment at the end of that year; how many individual taxpayers were owing tax more than four years overdue; and what were the corresponding figures for tax more than seven years overdue.
§ Mr. Robert SheldonTax is regarded as irrecoverable only when all means of collection have been exhausted. The total income tax written off as irrecoverable for the year of account to 31st October 1977 is estimated to be £23 million. In addition, an estimated £6.2 million was remitted in cases of compassion or of equity and in cases not worth further pursuit.
The other information requested is not available.