To ask the Chancellor of the Exchequer how much overtime has been agreed in the Inland Revenue to clear the outstanding PHD forms; and when he expects this work to be up to date.

The bulk of P11D forms are received in the first part of the tax year and dealt with in a targeted programme finishing in December. That programme is proceeding to target. No overtime has been centrally allocated to this specific task. However, the Inland Revenue's regional controllers can use part of their budgets for overtime, and some work on P11D forms may have been done during locally arranged overtime.

To ask the Chancellor of the Exchequer how many P11D forms on hand on 13 June 1991 had been outstanding for more than three months.

None was reported as having been outstanding for more than three months.