Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many PAYE taxpayers were subject to enforcement action due to non-payment of (a) income tax and (b) national insurance by their employers in each year since 2010.

HMRC only ever considers enforcement action as a last resort. Many customers that they take enforcement action against will have multiple debts and they apply their powers consistently across all debts and customers, regardless of how the tax arose.

HMRC do not treat PAYE debts any differently and so do not collect or hold data on the number of cases in which enforcement action was taken against employers or employees, where an employer refuses to pay their liabilities.