65. Mr. TYSON WILSONasked the Chancellor of the Exchequer whether he is aware that in Bury and other places persons liable to pay Income Tax have been supplied with forms applicable to the law in operation in 1917; and whether, in view of the fact that people are not conversant with all the provisions relating to Income Tax, he will give instructions that where obsolete forms have been issued proper forms shall be substituted, and that in future care shall be taken not to issue forms which will mislead the taxpayers?
§ Mr. BALDWINI assume that the hon. Member is referring to the Income Tax forms which have been issued for the current year. These forms—millions in number—are necessarily prepared, and printed some months in advance, to enable their issue to the public at the commencement of the Income Tax year. It follows that the forms can indicate only the provisions of the existing law, namely, the law as in force for 1919–20, and can have no regard to changes which may be made in the Finance Bill of the year. When, 605 however, the Bill becomes law, steps will be taken by the issue of supplementary forms and explanatory memoranda to inform taxpayers of any further reliefs, etc., which it may be open to them to claim, and the assessments will, of course, be made upon the basis of the amended law. If by inadvertence an obsolete form has been issued in any case in which the hon. Member may have in mind, I will look into the matter if he will furnish me with particulars.