HC Deb 27 November 1979 vol 974 c617W
Mr. Stephen Ross

asked the Chancellor of the Exchequer whether he will give instructions to collectors of taxes to act cautiously in dealing with firms who may be in arrears with PAYE and who are now facing increasing problems with the further rise in interest rates.

Mr. Peter Rees

Collectors of taxes can normally make suitable arrangements to meet cases of genuine temporary difficulty. There can be no question of any general relaxation of the obligation on employers to pay over promptly tax which they have deducted under PAYE arrangements.