HC Deb 19 May 1911 vol 25 c2362W

asked the Chancellor of the Exchequer if he can state to what extent it has been ascertained that claims for repayment of Income Tax were fraudulently made during the last two years by persons using the names of those who were entitled to a return; whether there is easy access at Somerset House to records of previous claims for over-payments which would facilitate a fraud of this nature; what is the ordinary practice of the Inland Revenue Department with regard to the return of taxes where claims made in previous years or other circumstances would indicate that taxes have been over-paid; and is the taxpayer informed of the overpayment or are the over-paid taxes always retained without notice unless a claim is made for their return?


I am informed that fraudulent claims for repayment, involving about £400, were made by one individual during the past two years, but not, by the method suggested. As regards the second part of the question, the public have no access to records of previous claims for repayment. It cannot be inferred from repayment having been made in the previous year that the taxpayer is necessarily again entitled to repayment. The circumstances have often completely changed in the interval, and of this change the Department has no knowledge. It rests with the taxpayer to prefer a fresh claim on the form supplied to hint when the previous repayment was made.


asked the Chancellor of the Exchequer whether he can state what was the produce for each ld. of Income Tax during the years 1909–10 and 1910–11, and the estimated produce for the year 1911–12, allowance being made for the transfer to 1910–11 of the normal arrears belonging to that year collected in the present financial year?


The information for which the hon. Member asks is not at present available.