§ Mr. Warbeyasked the Chancellor of the Exchequer what steps he is taking to replace the assessment form now in use for notifying taxpayers of their tax liability on supplementary income not charged on Pay As You Earn codings by one which contains sufficient information to enable the taxpayer to judge whether he has been lawfully assessed to pay tax on the amounts and at the rates shown on the form.
§ Mr. BarberIn this relatively uncommon type of case the notice of assessment should be read along with the taxpayer's P.A.Y.E. Coding Notice, which shows how his allowances have been given. A new form is, however, under consideration, for use where the supplementary income assessed is a pension, which will enable the position as regards the amount of allowances given in the coding to be made clearer than on the present form. As regards the rate of tax, the hon. Member will appreciate that the amounts charged at the various rates under P.A.Y.E. cannot be known until after the end of the year. If a taxpayer is in any doubt as to the position the tax office will supply a full explanation of the assessment, on request.