§ Mr. BurnsTo ask the Chancellor of the Exchequer if he intends to consult on the role of employers in self-assessment as announced in his November 1993 Budget.
§ Mr. DorrellThe Inland Revenue is today publishing a consultative document entitled "Self-assessment: what it will mean for employers and employees." The document considers where changes may be necessary or desirable for self-assessment. It makes proposals for employers to give their employees information they will need to complete a self-assessment tax return after the new system has come in.
In designing the proposals the Inland Revenue has aimed to keep any burden on employers to the minimum necessary to enable those employees who receive tax returns after 6 April 1997 to self-assess. The proposals have been discussed with employers' representatives and they are now being set out in the document for wider consultation and comment.
Copies of the consultative document will be placed in the Library of the House of Commons.