§ 25. Mr. MullinTo ask the Chancellor of the Exchequer what actions he has taken against employers who deduct tax and national insurance contributions from their employees but fail to pass them on the Inland Revenue; and if he will make a statement. [12673]
§ Dawn PrimaroloThe Inland Revenue will take appropriate action to secure payment of unpaid pay-as-you-earn and associated national insurance contributions, commensurate with the amount outstanding and the period during which it remains unpaid. The decision on what enforcement action is appropriate is made in the light of the particular circumstances of each case.
The Inland Revenue publishes a code of practice on collection of amounts due from employers—code of practice 7—which is available from tax offices and explains the recovery action it will take and taxpayer?s rights and obligations.