APPENDIX 1
HM CUSTOMS & EXCISE APPROPRIATION
ACCOUNTS 1996-97: ACCOUNT MATTERS
(PAC 97-98/297)
Supplementary Memorandum submitted by
HM Customs & Excise
1. Question 17. Operational staff
I think the most accurate and meaningful measure
of the number of operational staff in my department is the number
of people deployed in our Outfield offices. This will inevitably
include some support staff but they are supporting operational
colleagues and so I have not excluded them from the following
figures. I became Chairman on 1 March 1993.
(i) On 1 March 1993 there were 20,600 staff
deployed in the Outfield.
(ii) On March the figure was 2. Question
21. Proportion of investigations which lead to prosecutions
Approximately 80% to 90% of our National Investigation
Service, VAT, excise and customs fraud cases investigated in 1996-97
have resulted or are expected to result in prosecutions (or compounding).
We are not able to give a more precise figure because some cases
were the subject of further investigation and the outcome was
therefore uncertain.
3. Paragraph 54. Penalties
Until recently most vehicles (excluding hired
vehicles) used for cross Channel smuggling were restored to the
owner on payment of a restoration fee which was normally £250.
With effect from 22 April 1998, the restoration fee was changed
to £250 or a sum equal to 50% of the duty on the seized goods,
whichever is the greater.
On the second occasion when either the same
person or vehicle is caught smuggling, the restoration fee is
£1000 or a sum equal to 100% of the duty. In all cases the
fine cannot exceed the trade-in value of the vehicle. On a third
occasion the vehicle may not be restored.
4. Paragraph 110. Minimum Indicative Levels
The guidelines (minimum indicative levels) for
personal consumption are:
| Cigarettes | 800
|
| Cigarillos | 400 |
| Smoking Tobacco | 1 kg |
| Spirits (over 22%) | 10 litres
|
| Intermediate Products (Port etc) | 20 litres
|
| Wine | 90 litres |
| Beer | 110 litres |
5. Paragraph 120. Anti-Avoidance Targets
We have set targets for the revenue we wish to protect through
anti-avoidance work. For 1998-99, the target is £100-125m
revenue identified or protected as a result of avoidance schemes
found by our specialist Tax Avoidance Officers. The target for
1997-98 was £75-£100m, which was met in full.
HM Customs & Excise
18 May 1998
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