§ MR. GEORGE FABER (York)I beg to ask Mr. Chancellor of the Exchequer by what date individuals are required by law to make their returns for the purpose of the assessment of income-tax; whether the law is the same in England and Scotland; and whether the practice in both countries is the same.
§ THE CHANCELLOR OF THE EX-CHEQUER (MR. ASQUITH, Fifeshire, E.)Returns are required by law to be made within such period, not exceeding twenty-one days from the date of the notice requiring the return, as may be fixed by the notice. There is no statutory date for the issue of the notices, but the practice is to issue them during April and May both in England and Scotland, and to allow the full period of twenty-one days in both countries.