Income-Tax Assessors. (Hansard, 20 July 1915)

§ Mr. NIELD

asked the Chancellor of the Exchequer (1) whether he has considered the inconvenience caused by the existing system of the annual appointments of Income-Tax assessors by the Commissioners of Taxes and the consequent irregularity and variance in the dates when Form No. 11 (Return for Assessment under Schedule D) is served and required to be complied with, respectively; whether he will, either legislate at an early date in order to vest the appointment of assessors in the Commissioners for Inland Revenue and provide that the same shall be tenable for a fixed period, or during good conduct, and also provide statutory dates for the issue and return of such forms in order to produce uniformity in these matters throughout the country; and (2) whether he is aware that the public are called upon to fill up and return Form No. 11 (Return for Assessment under Schedule D) within twenty-one days of the issue of such forms and that the date of such issue varies in accordance with the individual judgment of assessors; whether, in making such return, the taxpayer is required to claim all abatements or exemptions to which he is entitled, and particularly relief in respect of earned income, whereas by the Finance Act, 1907, Section 19, Sub-section (4), the taxpayer has up to the 30th September in each year to make such claim; what is the reason and authority for still requiring the claim to be made within twenty-one days in view of the Act of 1907; and will he put an end to this state of affairs by providing a general statutory date for the issue and return of such forms?