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Child Maintenance and Other Payments Bill

We absolutely need to be sure that they are aggregated. I do not think that they would necessarily be aggregated at the employer report to HMRC, because they would not necessarily be the same employer or group, but they would need to be aggregated during that process. The noble Lord is right. To be clear, we are not talking about any aggregation of investment income or other types of income. Again, we will probably discuss that later on. We are referring to employment income and self-employment income here. On accuracy, the agency introduced a new approach to accuracy checking that significantly increased the number of cases checked—I think I dealt with that—and it introduced new teams to support staff in dealing with issues arising from the checking regime and ensuring ongoing remedial work to improve the accuracy of assessments. The agency has recently introduced a new accuracy measure, not as a result of switching from net to gross but as part of the quality assurance framework. The agency has introduced a cash value accuracy measure, which looks at the total of incorrect calculations against the total of correct amounts. We changed the way in which we measure and report on accuracy to focus on providing feedback to managers and teams and improving future performance. The noble Lord also asked where we are on the process of transferring data from HMRC. That work and those discussions are ongoing. The information that I have before me is probably not sufficiently clear to be able to give a more specific update, so rather than do it piecemeal I shall write to the noble Lord to give him the latest information that we have on that. I think that has dealt with all the noble Lord’s questions about income and the transfer of data. The noble Lord talked about year-end reconciliations. The principle that we are adopting here is to not routinely have a year-end reconciliation. Clearly, if there are circumstances where the non-resident parent has inaccurately reported income, which might arise if there was a variation that was being looked at, or where other assets had to be taken into account in the calculation and there was deliberate under-reporting of income, that would be adjusted, and there would be penalties exigible for deliberate under-reporting.