HC Deb 23 October 1984 vol 65 c531W
Mr. Grist

asked the Chancellor of the Exchequer if he proposes any measures to encourage prompter payment by employers of tax deducted by them under pay-as-you-earn.

Mr. Moore

Under the existing PAYE regulations, where an employer falls into arrear with his monthly payments the collector of taxes may visit him to inspect his records and quantify the tax due. Where the debt remains unpaid he may then enforce payment. A change in these regulations is being considered which would enable the collector to issue a notice to an employer estimating the amount of his unpaid liability. Unless the employer paid the estimated amount or the correct liability during the period allowed in the notice the estimated amount would be enforceable in the same way as a quantified liability. Similar changes would be made to the corresponding regulations relating to national insurance contributions and amounts deducted from payments to subcontractors in the construction industry. The changes would thus speed up the process of bringing in money held which is overdue for payment.

The Inland Revenue will shortly be consulting organisations representing employers and contractors about these proposals.