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Tax Avoidance

Volume 22: debated on Monday 19 April 1982

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asked the Chancellor of the Exchequer whether, pursuant to the speech of the Minister of State, Department of Energy on 31 March, Official Report, c. 407, he will examine the extent of tax avoidance or tax evasion by personnel in the North Sea; what provision is made to safeguard against tax avoidance or evasion in this area; and if he will make a statement.

This area is one that we keep under close review. The most recent evidence is that in general employers are operating PAYE correctly on the emoluments of employees working in the North Sea.