§ Mr. GrayTo ask the Chancellor of the Exchequer how many claims for rewards by informers were made to Inland Revenue in each of the last three years ended 31 March 2001; of those claims, what proportion in each year resulted in payment of a reward; what the average length of time was between an informer's claim and Inland Revenue's payment of the reward; of those claims rejected, how many resulted in expression of dissatisfaction by the informer; where reward was made, how many payments resulted in expression of dissatisfaction by the informer; what target standards of service Inland Revenue sets out to meet as regards its dealings with informers; whether these have been met in the last three years ending 31 March 2001; and if he will make a statement. [32719]
§ Dawn PrimaroloNo details are recorded of the total number of claims made and, therefore, no details are available of the proportion rejected. Nor are details recorded of the total number of claimants dissatisfied at not being paid a reward.
The Inland Revenue's customer service standards for its dealings with informers are the same as for its dealings with other customers. Targets and results are set out in the Inland Revenue annual reports available in the House of Commons Library. No figures are collated separately for dealings with informers.
§ Mr. GrayTo ask the Chancellor of the Exchequer with regard to section 32 of the Inland Revenue Regulation Act 1890 and Inland Revenue's current844W practice, what is the process employed by Inland Revenue, from the point an informer makes a claim, oral or written, for a reward, leading to the payment of the reward to him/her; in which Inland Revenue manual this process is set out; whether the Inland Revenue officer dealing with the claim may deny a reward upon his sole authority without appeal by the informer; in which Inland Revenue manual this process is set out; in the case where an informer deals with the Special Compliance Office by virtue of IH 1295 but where the investigation is taken up by another office of Inland Revenue, whether it is a requirement that the Special Compliance officer dealing with the informer makes his own report of the informer's value to Inland Revenue in the matter; and in which Inland Revenue manual this process is set out. [32723]
§ Dawn PrimaroloThe Board of Inland Revenue has discretion to pay financial rewards to informers. There is no right of appeal against the exercising of that discretion.
Reward payments are exceptional and are made only where information provided leads to a recovery of duty. It follows that no consideration as to whether to pay a reward can be made unless and until actions to recover duties are concluded. It also follows that where there is no recovery of duty there can be no reward payment and, therefore, no need for further consideration.
If following the recovery of duty it is considered that a reward payment should be made, or where the informer claims that a payment should be made, the facts are reported to technical advisers at Inland Revenue Cross-Cutting Policy for consideration in line with guidance at IH 1295. There is no requirement as to who should make that report.