§ Mr. WigleyTo ask the Chancellor of the Exchequer (1) what was the total value of undeclared taxes other than value added tax and income tax discovered and recouped by his Department in each year since 1979;
(2) what was the total value of undeclared income tax discovered and recouped by his Department in each year since 1979.
§ Mr. Norman Lamont[holding answers 20 January 1988]: Records are not kept of the amounts of individual taxes recouped as a result of investigations. However, the total amounts — including, where appropriate, interest and penalties — of income tax, corporation tax and capital gains tax are as follows:
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£ million Year to 31 October 1979 111.6 1980 137.9 1981 165.1 1982 265.6 Year to 31 March 1983 304.8 1984 399.2 1985 594.4 1986 694.5 1987 741.3
§ 1984. Mr. WigleyTo ask the Chancellor of the Exchequer (1) what has been the percentage change in the value of under-declarations of taxes other than value added tax and income tax discovered per tax control officer since(a) 1979 and (b) 1984;
(2) what has been the percentage change in the value of under-declarations of income tax discovered per income tax control officer since (a) 1979 and (b)
§ Mr. Norman Lamont[holding answers 20 January 1988]: For the reasons given in my earlier replies to the hon. Member, it is not possible to give this information. However the percentage increases in the average amounts of income tax, corporation lax and capital gains tax—including interest and penalties — recovered by each Inland Revenue investigator were as follows:
Per cent. 1980 to 1987 172 1984 to 1987 61
§ Mr. WigleyTo ask the Chancellor of the Exchequer (1) what has been the average increase in the value of the under-declarations of taxes other than income tax and value added tax discovered per tax control officer in each year since 1979;
(2) what has been the average increase in the value of under-declarations of income tax discovered per income tax control officer in each year since 1979.
§ Mr. Norman Lamont[holding answers 20 January 1988]: For the reasons given in my earlier replies to the hon. Member, it is not possible to give this information. However, the estimated average increase in the amount of income tax, corporation tax and capital gains tax -including interest and penalties — recovered by each Inland Revenue investigator over each preceding year since 1979 is £20,451.
§ Mr. WigleyTo ask the Chancellor of the Exchequer (1) what is his estimate of the ratio of current employment costs of the tax control officers to undeclared taxes, other than income tax and value added tax, discovered and recouped; and what are the figures for each year since 1979;
(2) what is his estimate of the ratio of current employment costs of the income tax control officers to undeclared income tax discovered and recouped; and what are the figures for each year since 1979.
§ Mr. Norman Lamont[holding answers 20 January 1988]: For the reasons given in my earlier replies to the hon. Member, it is not possible to give figures for individual taxes. Moreover cost-yield ratios for Inland Revenue investigators have only been produced for the years 1983–84 onwards, and figures for earlier years could not be produced except at disproportionate cost. Figures are kept separately for the Inland Revenue's main investigation sections and are as follows:
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1983–84 1984–85 1985–86 1986–87 Tax offices 1:6 1:6.8 11:17 11:13 Inquiry branch 1:12.5 1:17.6 1:17 1:16 Special offices 1:17 1:27 1:25 1:31 PAYE audit 1:4 1:5.5 1:5.7 1:6 1 An improved way of estimating the yield in Tax Districts from technical adjustments means that these figures are not wholly comparable with those for earlier years. There were also some exceptionally large settlements in 1985–86.
§ Mr. WigleyTo ask the Chancellor of the Exchequer what has been the increase in the value of under-declarations of income tax discovered per income tax control officer in each year since 1979.
§ Mr. Norman Lamont[holding answer 20 January 1988]: For reasons given in my earlier replies to the hon. Member, it is not possible to give this information. However the increases in the estimated average amounts of income tax, corporation tax and capital gains tax—including interest and penalties — recovered by each Inland Revenue investigator over each preceding year are as follows:
Average estimated yield per Investigator Estimated increase over previous year £ £ 1980 83,122 — 1981 83,978 856 1982 122,622 38,644 1983 122,164 (458) 1984 140,415 18,251 1985 185,692 45,277 1986 212,256 26,564 1987 226,282 14,026