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Pay-As-You-Earn Deductions

Volume 131: debated on Thursday 14 April 1988

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To ask the Chancellor of the Exchequer what steps he is taking to reduce the total amount of pay-as-you-earn deductions written off as irrecoverable.

Measures introduced in 1985 allow the Inland Revenue to assess and take recovery action for unpaid PAYE more quickly. Regulations now before the House introduce an interest charge where overdue PAYE is formally determined. The Budget proposals include a more general end-year interest charge on overdue PAYE, to come into force once the necessary computer facilities in the Revenue are operational.