§ Mr. PETOasked the Chancellor of the Exchequer whether, in the case of occasional special sources of income, it is the custom of the Commissioners to issue assessment notices for years subsequent to that in which the income is received and for which Income Tax is paid; whether on such notices of assessments it states that notice of appeal must be given within ten days; whether in any cases such notices are dated at an earlier date than that on which they are actually sent out; whether, if no notice of appeal is returned by the taxpayer, such assessment stands; and, if so, whether this method of collecting Income Tax which is not due has the sanction of the Treasury?
§ Mr. LLOYD GEORGEThe reply to the first part of the question is that no assessment notice is issued in a subsequent year when it is declared that there is no continuing liability or where the facts show that there would be none. All notices of assessment state that notice of appeal must be given within ten days, and as far as the Commissioners of Inland Revenue are aware notices of assessment are not dated at an earlier date than that on which they are sent out. If no notice of appeal is returned by a taxpayer an assessment stands, but in practice notice within ten days is not enforced by the District. Commissioners of Taxes when there is reasonable explanation for the delay. The reply to the last part of the question is that the District Commissioners of Taxes are solely responsible for the assessments under powers conferred on them by Statute.