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House of Commons
Session 1998-99
Publications on the internet
Treasury Committee Publications

Treasury - Sixth Report

Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 25 May 1999.


CONTENTS


Terms of Reference

REPORT

Inland Revenue

Introduction

Overview of the Inland Revenue

The Revenue's changing responsibilities

Revenue priorities since the 1992 development plan

Self assessment: customer service

Cost efficiency: use of IT

Care for staff

Compliance

Measuring the problem: the tax gap and the shadow economy

Encouraging voluntary compliance

Customer support

Delivery

Aims

Perceptions of the Revenue

The Adjudicator

Use of information

Tax Back

Compliance costs

Burdens on employers: the Bath Report

Pressure points: joiners and cumulative PAYE

The compliance burden: recent trends

Detection and correction of non-compliance

Employer compliance reviews

Self assessment enquiries

The Revenue's new enforcement responsibilities

Relationship with Customs

Closer working

Merger between the Inland Revenue and Customs & Excise

Complexity of the tax system

The burden of complexity

Summary of Conclusions and Recommendations

PROCEEDINGS OF THE COMMITTEE AND THE SUB-COMMITTEE RELATING TO THE REPORT

LIST OF WITNESSES

LIST OF MEMORANDA INCLUDED IN THE MINUTES OF EVIDENCE

LIST OF APPENDICES TO THE MINUTES OF EVIDENCE

LIST OF MEMORANDA REPORTED TO THE HOUSE BUT NOT PRINTED

MINUTES OF EVIDENCE

APPENDICES TO THE MINUTES OF EVIDENCE


 
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Prepared 27 May 1999