§ 25. Sir A. Meyer
asked the Chancellor of the Exchequer if he will issue instructions to his Inland Revenue that reminder notices of a threatening character are not in future to be sent to taxpayers without the express authority of the head of Department concerned to be given in each individual case.
§ Mr. Robert Sheldon
I assume that the hon. Member is referring to the final demand notices which the Inland Revenue issues in respect of tax which remains unpaid despite at least two earlier applications. It is right that at that stage the taxpayer should be told clearly the consequences of continued failure to pay, and these notices accordingly include a statement of the Inland Revenue's intention to take legal proceedings for recovery of the tax if it is not paid within seven days. I see no reason for requiring the issue of notices of that kind to be specially authorised.