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Mr. Bercow: To ask the Chancellor of the Exchequer what is the latest estimate of the overall impact on business of the introductionof tax self-assessment, disaggregated into (a) estimated extra costs and (b) estimated savings. [24820]Mr. Andrew Smith: These figures are not available. There is no reliable measure of the costs to business prior to self-assessment.Consequently, there is no pre-self- assessment baseline of costs against which any additional costs or savings as a result ofself-assessment could sensibly be measured. |