HC Deb 09 March 1911 vol 22 cc1714-5W

asked whether final notices for Income Tax, Schedule D, have yet been sent out in every part of England and of Ireland, stating that costs will be added if not paid in seven days; and, if so, on what dates were these issued?


Final notices are being issued an England, and in Ireland such notices will be issued shortly, where necessary. The question of costs does not arise unless a distraint be found necessary for recovery of the duty.


asked the Chancellor of the Exchequer, whether the Treasury have issued, or authorised the issue of, a printed form to dairy farmers requiring them to state what income they derive from the sale of milk as distinct from other farm products; whether such form is being issued to farmers throughout the country, or to those in certain localities only; and what is the object of the issue of such form?


I am not aware of the issue to dairy farmers of any special form; but I may refer the hon. Member to the provisions of the 3rd Rule of Case-III. of Schedule D, 5 and 6 Vic, cap. 35,. Section 100, under which the ordinary printed form of return under Schedule D is issued, where necessary.


asked the-Chancellor of the Exchequer whether in Scotland the final notices demanding payment of Income Tax within seven days, failing which payment within seven days the matter will be placed in the hands of the sheriff officer, are issued a considerable time before corresponding notices are issued in England; and, if so, whether he will take steps to bring the practice in Scotland into harmony with the practice in England?


The regulations regarding the issue of the notices referred to are similar in both countries, but the date of issue may vary locally according to the size of the area for which a collector acts.