HC Deb 16 February 1905 vol 141 cc300-1
Mr. JOHN ELLIS

To ask Mr. Chancellor of the Exchequer whether the notices recently distributed in various parts of the country by income-tax collectors threatening legal proceedings have been so issued in consequence of instruction from him, or the Board of Inland Revenue, to accelerate the collection of this tax; and, if no particular instructions have been given by him, whether the course pursued has been in effect a new departure as being a revival of rules or regulations which have been of recent years suffered to lie in abeyance.

(Answered by Mr. Austen Chamberlain.) The earlier issue in certain cases of the notices in question has resulted from a change of procedure, which was devised a year ago by the Board of Inland Revenue, and approved by the Treasury in May last, whereby the first demand notes were issued through the post instead of being delivered as formerly by collectors by hand. This has resulted in the issue of the first demands being completed before 31st December instead of its running over into January and possibly even February, and in consequence the date at which the second notice has been issued has this year been advanced in the case of a proportion of taxpayers, but a proportion not relatively very large. Beyond approving of the scheme of the Inland Revenue in May last I have issued no special instructions until lately, when, in view of the complaints that reached me, I directed the Board of Inland Revenue to take such steps as would avoid infliction of undue hardship on individuals.