§ Mr. BercowTo ask the Chancellor of the Exchequer how many VAT inspection visits are planned for(a) 2002–03 and (b) 2001–02. [24794]
§ Mr. BoatengCustoms plan to make 245,000 inspection events during 2001–02. These risk-based inspections may take the form of a visit, or contact by telephone and fax to resolve specific issues arising.
Plans for 2002–03 are not finalised.
§ Mr. BercowTo ask the Chancellor of the Exchequer from how many businesses Customs and Excise have withdrawn use of the VAT cash accounting scheme in each of the last five years for which statistics are available; and how many businesses entering the scheme in each year have withdrawn from it at the order of Customs and Excise. [24802]
§ Mr. BoatengBusinesses do not require approval from Customs to use the cash accounting scheme. Customs may withdraw use of the scheme in cases of abuse or to protect the revenue, but these instances are rare. No record is kept of the number of businesses removed from the scheme.