§ Mr. Ashdownasked the Chancellor of the Exchequer whether there is on-line access to the Inland Revenue accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you- earn employers from any location outside the accounts offices.
§ Mr. MooreOnly one external location has the capability of on-line access to the Inland Revenue accounts offices indices. The facility is not generally used for this purpose but is available to some Inland Revenue head office staff with management or computer systems responsibilities for the accounts offices.
§ Mr. Ashdownasked the Chancellor of the Exchequer whether on-line access to the Inland Revenue accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employees is available to any person other than the Inland Revenue staff.
§ Mr. MooreOn-line access to Inland Revenue accounts office indices is not available to any person other than the Inland Revenue staff.
The accounts offices do not maintain indices of pay-as- you-earn employees.
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§ Mr. Ashdownasked the Chancellor of the Exchequer how many computer terminals have on-line access to the Inland Revenue accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers; and how many and what ranks of staff are authorised to operate these terminals.
§ Mr. MooreThere are 140 computer terminals in each of the two accounts offices, which have a capability of online access to their own indices of names and addresses of taxpayers assessed under schedule D, and of pay-as-you-earn employers. The terminals are used by staff of all grades, as their duties require. I am unable to put a figure to the number of staff regularly using the terminals, but all users have signed the Official Secrets Act.
Additionally, there is one terminal at head office with a capability of on line access to the indices of both accounts offices which is available to staff at clerical office level and above. Use of the terminal is under the authority of staff with management and computer systems responsibilities for those offices.
§ Mr. Ashdownasked the Chancellor of the Exchequer how many taxpayers and pay-as-you-earn employers are listed in the Inland Revenue accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers.
§ Mr. MooreThe accounts offices at Cumbernauld and Shipley have approximately 600,000 and 500,000 entries respectively in their indices of pay-as-you-earn employers' names and addresses. For schedule D, each accounts office holds indices for approximately 2.1 million taxpayers.
§ Mr. Ashdownasked the Chancellor of the Exchequer what is the typical response time for an inquiry made of the Inland Revenue accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers from an on-line terminal.
§ Mr. MooreA typical response time for an inquiry made of the Inland Revenue accounts office indices is between two and three seconds.
§ Mr. Ashdownasked the Chancellor of the Exchequer when the Inland Revenue accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers became operational.
§ Mr. MooreThe schedule D and pay-as-you-earn indices held by the accounts offices have become operational within the last two months.
§ Mr. Ashdownasked the Chancellor of the Exchequer whether Inland Revenue staff of local collection offices are authorised to make inquiries of the accounts office indices of names and addresses of taxpayers assessed under schedule D and pay-as-you-earn employers.
§ Mr. Ashdownasked the Chancellor of the Exchequer how many inquiries have been made of the Inland Revenue 139W accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers since these systems became operational.
§ Mr. MooreSeparate statistics are not maintained on the number of inquiries made of the Inland Revenue accounts offices indices.
§ Mr. Ashdownasked the Chancellor of the Exchequer whether Inland Revenue staff of local collection offices are authorised to make inquiries of the accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers.
§ Mr. MooreOn-line access via computer terminals to the accounts offices indices is not available to the Inland Revenue staff of local collection offices.
§ Mr. Ashdownasked the Chancellor of the Exchequer if he will list the personal data held on Inland Revenue computers in respect of a taxpayer assessed under schedule D for whom there is an entry in the accounts office indices of names and addresses of taxpayers assessed under schedule D and of pay-as-you-earn employers.
§ Mr. MooreThe personal data held on the accounts offices computer records for taxpayers assessed under schedule D are as follows:
- Name and title of taxpayer.
- Address to which communications sent, including
- Agent's name if appropriate.
- Capacity in which taxpayer assessed.
- Taxpayer's reference number.
- The amounts charged and credited.
The personal data held for pay-as-you-earn employers are:
- Name and style of employer.
- Address to which communications sent, including
- Agent's name if appropriate.
- Employer's reference numbers.
- A trade classification.
- Scheme type.
- Number of return forms to be issued.
- The amounts due and credited.