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Written question asked by Dan Jarvis (Labour) on Thursday, 20 October 2022, in the House of Commons. It was due for an answer on Tuesday, 25 October 2022 (named day). It was answered by Richard Fuller (Conservative) on Tuesday, 25 October 2022 on behalf of the Treasury.


PAYE

Question

To ask the Chancellor of the Exchequer, how many PAYE taxpayers were subject to enforcement action due to non-payment of (a) income tax and (b) national insurance by their employers in each year since 2010.

Answer

HMRC only ever considers enforcement action as a last resort. Many customers that they take enforcement action against will have multiple debts and they apply their powers consistently across all debts and customers, regardless of how the tax arose.

HMRC do not treat PAYE debts any differently and so do not collect or hold data on the number of cases in which enforcement action was taken against employers or employees, where an employer refuses to pay their liabilities.


Secondary information

Type
Written question
Reference
67906
Session
2022-23
Grouped for answer
Yes
Subjects
Enforcement PAYE Non-payment Taxation
Contains statistics
Yes
Link
View this Written question on www.parliament.uk