§ Mr. SteelTo ask the Chancellor of the Exchequer if he has any plans to widen the criteria under which taxpayers have access to independent statutory appeals against the Inland Revenue.
§ Mr. LawsonI have no plans to do so. Taxpayers already have a statutory right to appeal to the independent appeal commissioners against their tax assessment if they think it is incorrect. Where a taxpayer's complaint concerns maladministration by the Inland Revenue, it is open to an hon. Member to ask the Parliamentary Commissioner for Administration to investigate it.
§ Mr. RaisonTo ask the Chancellor of the Exchequer to how many individuals the Inland Revenue sends notices of tax coding at their homes.
§ Mr. LawsonI regret that the information is not available.
The total number of coding notices issued in the current year is likely to be around 23 million. The number of individuals receiving them, however, will be fewer. Many employees will not need a coding notice because their affairs are relatively straightforward and Budget changes can be automatically reflected in their coding. Other employees may receive several notices in a year if, for example, their circumstances are more complex or change during the year. A small proportion of notices are sent to the employee at his employer's address.