HC Deb 06 February 1913 vol 48 c43W

asked the Chancellor of the Exchequer whether, in the case of an Income Tax payer, who furnishes a complete balance-sheet showing his total earned income as under £400 per annum, receipt of which is admitted by the surveyor of taxes, he is bound to pay Income Tax at 1s. 2d. in the £, instead of 9d., on account of omission to send in a signed declaration until 8th October. instead of before 30th September; whether, in such cases where full information has been given, he will take steps to see that surveyors of taxes do not take advantage of a technical omission to deprive people with small earned incomes of the relief they are entitled to under the Finance Act, 1910; and whether he will make inquiries into the case of Mr. Sudweeks, of Devizes, against whom such a claim is made by the surveyor of taxes at Chippenham under the circumstances set out in the question?


The law expressly and purposely provided that earned income relief should be conditional on the taxpayer making a claim before the 30th September in the year for which the tax is assessed. I do not propose to nullify this provision by administrative action.