§ Ms SquireTo ask the Chancellor of the Exchequer what appraisal has been made of the efficiency and effectiveness of the self-assessment tax process by(a) his Department and (b) the National Audit office. [145388]
§ Dawn PrimaroloThe Inland Revenue conducted a public consultation exercise during 1998 and the results were published on the Inland Revenue internet site in December 1998.
The Inland Revenue commissioned Ernst and Young to undertake a Post Implementation Review of the Self Assessment programme and they did so last March.
The Inland Revenue are always seeking ways to improve their processes and proactively respond to suggestions made by their customers and their own staff. They hold regular meetings with the main representative bodies and publish a quarterly bulletin called "Working Together".
The National Audit Office have reported on Income Tax Self Assessment in the Comptroller and Auditor General's reports on the Inland Revenue's appropriation accounts as follows:
Appropriation accounts for 1995–96: HC11—xii Session 1996–97Appropriation accounts for 1996–97: HC251—xvi Session 1997–98Appropriation accounts for 1997–98: HC1—xvi Session 1999–99Appropriation accounts for 1998–99: HC11—xvi Session 1999–2000.The National Audit Office are in the process of finalising a report on Self Assessment with the Inland Revenue. It will be published in due course.