HC Deb 21 October 1991 vol 196 c316W
Mr. Rooney

To ask the Chancellor of the Exchequer how many companies were prosecuted in the last year for which figures are available for late or non-payment of income tax deducted from employees.

Mr. Maude

The Inland Revenue prosecuted 28 individuals for PAYE fraud during the year ended 31 March 1991. Late or non-payment of income tax is not a criminal offence, so there can be no prosecutions for this. Recovery action is taken either by distraint or through the civil courts.