asked the Minister for Finance the proportion of the estimated uncollected taxes at the end of 1985 which have now been collected; and the value of uncollected taxes at the end of 1985.
Written Answers. - Uncollected Taxes.
28.
The task of compiling figures of the amounts of taxes outstanding is undertaken annually by reference to the position at 31 May for publication in the annual report of the Comptroller and Auditor General on the Appropriation Accounts. The most recent report is for 1984 and the schedules on pages 14-20 of that report show the position as it was at 31 May 1985. A copy of the 1984 report is available in the Library.
The amounts of tax, estimated as likely to be collected at 31 May 1985, which had been collected up to 31 May 1986 is £94 million in the case of directly assessed income tax and £117 million in the case of corporation tax.
In the case of PAYE and VAT it is not possible to state what proportion of the amount estimated at 31 May 1985 as being likely to be collected has been paid since that date. This is because additional amounts of these taxes become due for collection in respect of the years up to and including 1983-84 in the case of PAYE and in respect of years up to and including 1984 in the case of VAT, after the estimates of the amounts likely to be collected in respect of these years were indicated at 31 May 1985. It would not be possible for practical reasons to identify to what extent the payments made after 31 May 1985 corresponded to estimated amounts outstanding at that date.