§ Mr. BUTCHERasked the Chancellor of the Exchequer whether the officials who collect the income tax are instructed or allowed to add an item to a taxpayer's return without consulting the taxpayer or informing him that they added such an item?
§ Mr. HOBHOUSEThe attention of the taxpayer is duly directed to the particulars in respect of which his return may be incorrect, before an effective assessment is made by the responsible Tax Commissioners?
§ Mr. BUTCHERCan the right hon. Gentleman answer me more directly as to whether there are no definite instructions given to the collector, that he must not add any item to the return without letting the taxpayer know?
§ Mr. HOBHOUSEYes, that is what I said; that is undoubtedly correct. The attention of the taxpayer is only directed to particulars in respect to which his return may be incorrect. No addition can be made to the return without the taxpayer being made aware of the addition or correction.