§ Mr. Michael Brownasked the Chancellor of the Exchequer what steps the Inland Revenue has taken to recover missing tax in Fleet Street from the newspaper proprietors who had failed to deduct pay-as-you-earn from their payments to casual workers.
§ Mr. Peter ReesNone. Regulation 50(1) of the Income Tax (Employments) Regulation 1973 provides that in cases of casual employment, and in any other case in which the Inland Revenue is of the opinion that deduction of tax by reference to the tax tables is impracticable, the normal PAYE rules do not operate. In such cases the regulations that provide for recovery of tax from the employer do not apply.