HC Deb 22 February 1904 vol 130 cc565-6
MR. EUGENE WASON (Clackmannan and Kinross)

On behalf of the hon. Member for East Edinburgh, I beg to ask Mr. Chancellor of the Exchequer whether he is aware that notices have been issued in Scotland demanding payment of income-tax within seven days, failing which the amount will be recovered by a sheriff's officer, with costs; and whether he will say if similar notices have been issued all over England, and whether recovery will be made by warrant on the expiry of the seven days in England with costs.


The instructions to collectors of income-tax, which are practically identical for England and Scotland, require that if the tax be not paid by the second week in February, steps should be taken for enforcing payment by legal process—and no doubt therefore, notices in the sense named in the Question have been issued by this time both in England and Scotland. But, whether in England or in Scotland, action on the notice would not be taken in the case of a person who can show reasonable cause for further delay, and who can promise payment at a fixed date within the next few weeks. There must, however, be some excuse for nonpayment which the collecting authorities can properly accept, and in the absence thereof recovery would be made, with costs, on expiry of the seven days notice, both in England and in Scotland.