To ask the Chancellor of the Exchequer whether the tax department of HM Revenue and Customs uses auditable systems to record the date on which correspondence is received. (277781)

Correspondence received by HM Revenue and Customs on paper is manually stamped with the date the letter was received and the name of the receiving office. For correspondence which is scanned the date of receipt is recorded electronically. E-mails and faxes have the date of receipt automatically recorded.