HC Deb 15 January 1913 vol 46 cc2077-8

asked whether the right hon. Gentleman is aware that in the case of certain taxpayers in the Windermere district forms for claiming relief from Income Tax, in respect of earned income, were not sent to such taxpayers in the ordinary course in May or June, 1912, but were withheld until late in the month of September, 1912, whereby some of such taxpayers were prevented from making their claim for relief by the prescribed date, namely, the 30th September; whether this was done by express instructions; and whether there was any and, if so, what reason for differentiating between persons liable to pay Income Tax?


I am aware of only one case in the Windermere district where complaint has been made as to the date of issue of the form in question. Although the responsibility of making the claim before the prescribed date rests entirely with the claimant, all likely taxpayers are as far as possible served with forms for the purpose in good time. The non-receipt of a form does not, however, prejudice the taxpayer's rights, as he can at any time before the prescribed date give informal notice of his intention to claim and this is regarded as satisfying the statutory condition as to time.