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Taxpayers' Files

Volume 116: debated on Monday 11 May 1987

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asked the Chancellor of the Exchequer in what circumstances the Inland Revenue destroys PAYE taxpayers' files within the period of six years during which the taxpayers are entitled to make claims.

Under long-standing arrangements files for taxpayers who cease to be within the PAYE system are normally destroyed three and three quarter years after the end of the tax year in which employment etc. ceased.In addition, following an effeciency scrutiny, new filing arrangements were introduced in November 1983 for the However, information on the net investment of combined private and public sector pension funds and of the long-term funds of insurance companies, identifying investment overseas, is published in "Business Monitor MQ5", which is available in the Library of the House of Commons.