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National Insurance Contributions

Volume 457: debated on Thursday 8 March 2007

To ask the Chancellor of the Exchequer (1) how many computer-generated letters were sent out by HM Revenue and Customs notifying a shortfall in National Insurance contributions for the 2004-05 tax year; and how many were sent in error; (125480)

(2) how many records were not credited with enough National Insurance contributions to count towards the basic state pension for the 2004-05 tax year.

During 2006-07, HM revenue and Customs sent 4.7 million letters to customers advising them of a potential shortfall in their national insurance contributions for the 2004-05 tax year. The majority of these letters were correct; it is not possible to state how many were sent in error because this information is not held.

To ask the Chancellor of the Exchequer what estimate he has made of the (a) one-off and (b) recurring costs of implementing National Insurance: Service Provision through Intermediaries (IR35) to (i) businesses and (ii) the regulators. (125594)

HM Revenue and Customs (HMRC) do not hold sufficient data where they can accurately quantify the administration costs to businesses and HMRC of implementing National Insurance: Service Provision through the Intermediaries legislation.