HC Deb 05 June 1918 vol 106 c1587W

asked the Chancellor of the Exchequer whether the Commissioners of Inland Revenue have power to reduce or correct a provisional Income Tax assessment when admittedly excessive, if by inadvertence or ignorance no intention to appeal has been notified within the prescribed twenty-one days and the assessment has been confirmed by the local Commissioners; and whether, if under similar circumstances, a provisional assessment be made at too low a figure, there is power to increase or correct such assessment?


The Commissioners of Inland Revenue are not empowered to vary an Income Tax assessment which has been determined by the local Commissioners of Income Tax. Section 118 of the Income Tax Act of 1842 contains provisions for an extension of the time for appeal upon reasonable cause there for being shown to the satisfaction of the local Commissioners. As regards additional assessments, reference may be made to Section 52 of the Taxes Management Act, 1880, and 'Section 23 of the Finance Act, 1907.