To ask the Chancellor of the Exchequer what his estimate is of (a) the average tax overpayment and (b) the average tax underpayment for each PAYE account following clerical review in the latest period for which figures are available.

Approximately 70 per cent. of PAYE records clear automatically each year with no need for clerical review.

Of the remainder, it is estimated that in 77 per cent. of cases the tax has been correctly paid, in 17 per cent. of cases customers are owed an average of £350 and in 6 per cent. of cases HM Revenue and Customs is owed an average of £300.