38.
asked the Chancellor of the Exchequer if tax inspectors of principal grade conducting investigations and agreements of the accounts of small limited companies will qualify for payments under the performance-related bonus scheme; and if he will make a statement.
All tax inspectors at principal grade level, whatever their duties, are eligible for payments under the performance bonus scheme.
asked the Chancellor of the Exchequer if he will estimate the average cost of replacement of a trained inspector of taxes leaving by resignation, including (a) cost of recruitment of his replacement, (b) cost of training his replacement and (c) loss of tax yield whilst his replacement completes training; and if he will make a statement.
The cost of replacement will depend on a number of factors. The cost of recruitment varies between about £15,000 for a graduate direct entrant to well under £1,000 for staff selected internally for inspector training. The cost of training, depending on the type of training involved, is estimated from about £20,000 to about £40,000.It is not possible to give an estimate of the average loss of tax yield involved since this is likely to vary widely from case to case depending on the type of activity on which the resigning inspector has been engaged and whether the vacancy created is in fact carried, pending replacement, in the same or a different area of activity.
asked the Chancellor of the Exchequer if he will describe the duration and cost of training an inspector of taxes.
For a fully trained inspector, the full course of training lasts three years followed by five separate weeks of management and supplementary technical training spread over the next two years. The cost of this training (including salary and overhead costs for non-effective time) is estimated at about £40,000. For other Inspectors, the initial training lasts 13 months. They can then be nominated for management training (two weeks) and supplementary technical training equivalent to about five weeks spread over six months. The cost of this training on the same basis is estimated at about £20,000.
asked the Chancellor of the Exchequer if he will estimate the annual cost-yield ratio for a typical inspector of taxes engaged in investigative work.
An inspector of taxes engaged on accounts investigation work can be expected to produce in extra revenue five times his total cost.