To ask Mr Chancellor of the Exchequer, how many small and medium-sized businesses have been subject to an HM Revenue and Customs tax review in each of the last three years; and in how many cases such a review has revealed significant errors in the accounts of such a business.
9 September 2014
The information requested is not centrally held and could be provided only at disproportionate cost.
HM Revenue & Customs (HMRC) do not use the term ‘tax review’ as such our management information systems do not record this information. Compliance interventions in respect of Small and Medium Enterprises are carried out across a range of HMRC Directorates and can relate to any tax regime.
HMRC do not use the term ‘significant error’ as such our management information systems do not record this information.