HC Deb 07 July 1927 vol 208 c1444W
Lieut.-Commander KENWORTHY

asked the Chancellor of the Exchequer for what period, prior to 5th April, 1927, Income Tax assessment is made; and whether he has sanctioned the action of the Inland Revenue authorities in pressing for payment of Income Tax for periods which are Statute-barred?


The time within which assessments to Income Tax may be made is laid down by Section 29 of the Finance Act, 1923, from which it will be seen that assessments could be made in the year 1926–27 (ending on the 5th April, 1927) for the year 1920–21 and subsequent years of assessment. This statutory time limit for assessment is, of course, not subject to modification. I am not aware of the circumstances of the case which the hon. and gallant Member has in mind, and in which it is alleged that the Inland Revenue authorities are pressing for payment of Income Tax for periods that are Statute-barred, but if he will furnish me with the necessary particulars, I will gladly have inquiry made into the matter, and will communicate the result to him in due course.