HC Deb 17 December 1963 vol 686 c179W
52. Commander Kerans

asked the Chancellor of the Exchequer why the Inland Revenue send individuals a nil demand for tax, enclosing also an economy label for the reply.

Mr. Green

The Inland Revenue are required by law to send a notice of assessment under Schedule D even if no tax is payable. The notice to pay is part of the same form. Tax offices are instructed not to enclose economy labels for reply in these cases, and the Department regrets that in some cases they have been enclosed by mistake.