§ Mr. PearsonTo ask the Chancellor of the Exchequer, pursuant to his answer of 29 October,Official Report, column 60, how many audit visits for (a) large employers and (b) other employers have been conducted since 6 April; and what percentage of these visits are made up by (i) joint visits and (ii) single visits covering pay-as-you-earn and national insurance contributions. [3196]
§ Mr. JackBetween 6 April and 30 September 1996, the Inland Revenue conducted 291 visits to large employers. Of these, 31—10.7 per cent.—were joint visits and 260—89.3 per cent.—single visits covering both PAYE and NICs; 20,933 visits were made to other employers. Of these, 17,823—85.1 per cent.—were single visits covering both PAYE and NICs. The remaining 3,110—14.9 per cent.—related to instances where a visit by the Contributions Agency revealed evidence of PAYE irregularities requiring further investigation by the Inland Revenue.
Joint visits for these employers are not seen as appropriate.