§ Mr. McQuarrieasked the Chancellor of the Exchequer if he will inquire into the circumstances whereby the collector of taxes at Cumbernauld, Glasgow has collected revenue from a firm, the name and address of which has been supplied to him, of corporation tax amounting to £9,091.52, which was paid on 29 December 1981, and yet further notices demanding such payments were made on the company; and if he will make a statement.
§ Mr. Ridley[pursuant to his reply, 8 March 1982, c. 305–6.]: Because of an error in the local tax office two assessments were made by the computer centre at Cumbernauld for the same income. The payment made by the company was set against one of these assessments, and the further demands related to the other, incorrect, assessment. The Inland Revenue has sent an explanation to the company and apologised for the error, to which I add my apologies.
§ Mr. McQuarrieasked the Chancellor of the Exchequer why the tax office at Cumbernauld, Glasgow failed to acknowledge or reply to a letter from a firm, the name and address of which has been supplied to him, dated 8 February, relating to the payment of corporation tax; why a further notice threatening court action was issued to the firm despite the fact that payment had been made on 29 December 1981; and if he will make a statement.
§ Mr. Ridley[pursuant to his reply, 8 March 1982, c. 305–6]: I refer my hon. Friend to my answer explaining why incorrect requests for payment were issued in this case.
When the company's letter was received by the Cumbernauld office action was taken too late to prevent the automatic issue of a further application for payment. The Inland Revenue has now replied to the letter apologising for the inconvenience this delay has caused.