HC Deb 14 December 2000 vol 359 c252W
Mr. Pickthall

To ask the Chancellor of the Exchequer for what reason the Inland Revenue does not give reasons for investigations of individuals' tax affairs. [142475]

Dawn Primarolo

Tax inspectors have the statutory right to inquire into any tax return to check whether it is correct. They do not need to have grounds for suspicion, and the return may be chosen at random or following an assessment of risk. Disclosing how a return has been chosen would reduce the future effectiveness of the selection methods. Any person whose tax return is the subject of an inquiry may appeal to the General Commissioners for a direction that the inquiry should cease.