§ Mr. GrayTo ask the Chancellor of the Exchequer with regard to Section 32 of the Inland Revenue Regulation Act 1890, what criteria the Commissioners of Inland Revenue employ to determine whether to exercise their discretion afforded by the Inland Revenue1122W Regulation Act 1890 to reward an informer; when these criteria were established; and how they differ from the criteria previously in force. [18927]
§ Dawn PrimaroloFinancial rewards can be made to an informer following the conclusion of an inquiry where tax is recovered as a result of the information provided. In deciding the amount of any reward, the Commissioners have regard to the amount of tax recovered. Calculation details are not disclosed since this would enable an informer to estimate the amount of tax recovered, which would breach the Revenue's duty of confidentiality to the taxpayer.
It is not possible to say whether these criteria have applied unaltered since the enactment of 1890, but they have remained unchanged for many years.