To ask the Chancellor of the Exchequer what the evidential basis is for his forecast that the introduction of a process of personal tax accountability for senior accounting officers of large companies will result in an Exchequer yield of £40 million in 2010-11 and £50 million in 2011-12. (279256)

The forecast represents a cautious view of improved compliance. The evidential basis for the forecast came from a review of compliance issues within the group likely to be impacted and a cautious assessment of the behavioural impact of reinforcing senior accounting officer accountability.