HC Deb 15 January 2002 vol 378 cc243-4W
Mr. Gray

To ask the Chancellor of the Exchequer what the results were in terms of additional tax, duty, interest and penalties achieved in each of the last three years to 31 March 2001(a) by Inland Revenue large business offices (corporation tax) as a whole expressed in terms of recoveries from individual taxpayers banded (i) £0 to £1 million, (ii) £1 million to £10 million, (iii) £10 million to £50 million, (iv) £50 million to £100 million, and (v) £100 million and above, and (b) by each of the geographic offices of the large business office (corporation tax) expressed as a total for that geographic office. [26842]

Dawn Primarolo

Inland Revenue Large Business Office (corporation tax) records the adjustments made to corporation tax profits as a result of its work and the estimated tax effect of each adjustment. The tables give the requested analyses of tax effect of adjustments for 1999–2000 and 2000–01. Detailed analyses for 1998–99, and analyses of related interest charges or penalties, are not available. The geographic analysis allocates yield to the office currently dealing with the relevant case: because of transfers of cases between offices that may reflect work done in a different large business office location.

Table (a)
Number of adjustments Total yield (£ million)
1999–2000
£0 to £1 million 4,483 503
£1 million to £10 million 304 784
£10 million to £50 million 26 527
£50 million to £100 million 1 59
£100 million+ 0 0
2000–01
£0 to £1 million 4,038 518
£1 million to £10 million 318 861
£10 million to £50 million 13 262
£50 million to £100 million 1 100
£100 million+ 2 398

Table (b)
£ million
Office 1999–2000 yield 2000–01 yield
Bristol 85 163
City A 146 160
City B 52 58
City C 46 60
City D 288 174
City E 104 352
City F 5 8
Edinburgh 232 126
Glasgow 72 79
Leeds 70 96

Table (b)
£ million
Office 1999–2000 yield 2000–01 yield
Liverpool 57 77
Manchester 195 168
Nottingham 115 179
Peterborough 97 56
West Midlands 291 368
Cases no longer in the large business office 17 15