To ask the Chancellor of the Exchequer (1) if he will publish the Inland Revenue Faster Working procedure used in the Wye Valley region of the Inland Revenue; [80253]
(2) which Inland Revenue regional offices offer the Faster Working procedure; [80254]
(3) what proportion and how many Inland Revenue inquiries have been conducted under the Faster Working procedure. [80255]
Under the Faster Working procedures, Inland Revenue inquiries into self-assessment tax returns may proceed according to a flexible timetable agreed between the inspector and the taxpayer or the taxpayer's agent. No statistics are maintained on the number of inquiries conducted under Faster Working. All Inland Revenue Regions offer Faster Working. There
| Table 1: Revenue evaded through cross-Channel smuggling of alcohol | |||||||||
| £ million | |||||||||
| 1996 | 1997 | 1998 | |||||||
| Product type | Duty | VAT | Total | Duty | VAT | Total | Duty | VAT | Total |
| Beer | 95 | 45 | 135 | 95 | 50 | 150 | 120 | 65 | 185 |
| Wine | 45 | 20 | 60 | 40 | 20 | 60 | 45 | 20 | 65 |
| Spirits | 50 | 15 | 65 | 25 | 10 | 35 | 30 | 10 | 40 |
| Total | 185 | 80 | 265 | 165 | 80 | 240 | 915 | 95 | 290 |
Note:
Figures have been independently rounded to £5 million. Components may not therefore sum to the totals shown.
The above estimates exclude any amounts for revenue evaded through smuggling in freight consignments or diversion type fraud of alcoholic drinks.
Further details of the cross-border shopping and cross-Channel smuggling estimates are given in a technical report placed in the House of Commons Library on 19 November 1998.