If an HMRC official has an enquiry target to meet, they will look at the Revenue-generated list of potential taxpayers, rather than try to track down potential evaders from the electoral roll. This means that ordinary law-abiding taxpayers will end up paying more, because the majority of enquiries will be directed at them.

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The ever-demanding needs of central government and the NHS are leading to a new tax collection approach being adopted. Chancellor Brown is, and always has been, under political pressure to increase the tax take without increasing headline rates of tax.

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