§ Mr. Rookerasked the Chancellor of the Exchequer if he will publish a table showing the number of taxpayers for each year since 1978 and indicating how many were removed or added each year due to changes in the tax threshold.
§ Mr. Moore[pursuant to his reply, 19 January 1984, c. 291]: The powers of the Inland Revenue to examine taxpayers' records are prescribed in the Income Tax Acts together with statutory regulations. Thus, there is power to examine taxpayers' records for the purposes of PAYE and for the construction industry scheme. In respect of the 609W business records which underlie a return of a trader's own tax liability, the system of enforcement relies upon the selective investigation of cases where the Inland Revenue has reason to believe that there may not have been a complete and accurate return.