HC Deb 19 December 2003 vol 416 cc2-3W
Brian Cotter

To ask the Chancellor of the Exchequer what measures have been used by the Inland Revenue to notify small businesses of their obligations under section 660A of the Income and Corporation Taxes Act 1988; and if he will make a statement. [145233]

Dawn Primarolo

The Inland Revenue's Trusts Settlements and Estates Manual is publicly available and contains some guidance on this. Further detailed guidance (with examples) of the interpretation and application of Section 660A Income and Corporation Taxes Act 1988 was published in Tax Bulletin 64 in April 2003 and was followed by further explanations and examples in November and December 2003. More guidance will be in the February edition of Tax Bulletin.

Brian Cotter

To ask the Chancellor of the Exchequer how much revenue has been raised under section 660A of the Income and Corporation Taxes Act 1988 in each of the past six years. [145234]

Dawn Primarolo

The information is not available.

Brian Cotter

To ask the Chancellor of the Exchequer if he will make a statement on the impact that backdating payments under section 660A of the Income and Corporation Taxes Act 1988 will have on small businesses. [145235]

Dawn Primarolo

Section 660A Income and Corporation Taxes Act 1988 applies to individuals. By paying tax under this section for earlier years individuals are simply paying the tax that would have been due if they had not sought to avoid tax.

Brian Cotter

To ask the Chancellor of the Exchequer how many inquiries the Inland Revenue has received from small businesses in regard to section 660A of the Income and Corporation Taxes Act 1988. [145236]

Dawn Primarolo

The information is not available.

Brian Cotter

To ask the Chancellor of the Exchequer how many companies have(a) been investigated for possible contraventions of section 660A of the Income and Corporation Taxes Act 1988 and (b) had action taken against them as a result in each year that the Act has been in operation. [145238]

Dawn Primarolo

None. Section 660A Income and Corporation Taxes Act 1988 applies to individuals not companies.

Brian Cotter

To ask the Chancellor of the Exchequer what recent information has been made available to small businesses about how section 660A of the Income and Corporation Taxes Act 1988 will be applied; and if he will make a statement. [145239]

Dawn Primarolo

The Inland Revenue's Trusts Settlements and Estates Manual is publicly available and contains some guidance on this. Further detailed guidance (with examples) of the interpretation and application of Section 660A Income and Corporation Taxes Act 1988 was published in Tax Bulletin 64 in April 2003 and was followed by further explanations and examples in November and December 2003. More guidance will be in the February edition of Tax Bulletin.