§ Mr. Brightasked the Chancellor of the Exchequer how many inspections of company records were made by Her Majesty's Customs and Excise officers in the year ended 31 March 1980.
§ Mr. Peter ReesInspections of company accounts are carried out during visits to VAT traders. About 400,000 of these visits are made annually.
Inspections of company records are also made as necessary in relation to the duties and reliefs on the importation and exportation of particular goods, and for the control of excise duties. I regret, however, that information about the number of such inspections is not available centrally and the production of any reliable estimate would involve the expenditure of disproportionate time and effort.