To ask the Chancellor of the Exchequer whether his Department has any sources other than PAYE RTI data for its estimates of employers' liability to income tax and national insurance.

HMRC uses PAYE payments information from the Enterprise Tax Management Platform (ETMP) to estimate employers' overall liabilities for PAYE income tax and class 1 national insurance contributions. The ETMP system was introduced as part of the Department's Real Time Information (RTI) Programme. Apart from ETMP and RTI, the Department has no other ongoing sources of information on PAYE payments or liabilities.