HC Deb 17 February 1970 vol 796 cc202-3
36. Mr. Donald Williams

asked the Chancellor of the Exchequer if he will review the present practice of issuing at an early date within the year of assessment provisional assessments under Schedule D.

Mr. Diamond

I am satisfied that the present practice is right, but I will gladly look at any case in which difficulties have arisen.

Mr. Williams

Would the right hon. Gentleman agree that the early issue of these provisional assessments only acts as an irritant to the taxpayer and wastes the time of both the Inland Revenue and the tax advisers?

Mr. Diamond

No, Sir, that is not the case. These early assessments are not made where it is thought that, without making them, an assessment would arise in time for tax to be collected. We in this House put on the Revenue the responsibility of collecting the tax, and the assessments have to be made sufficiently in advance of that.