HC Deb 21 March 1968 vol 761 c149W
Mr. Ian Lloyd

asked the Chancellor of the Exchequer on what grounds Her Majesty's Inspectors of Taxes have informed taxpayers that they are discontinuing the practice hitherto adopted in certain cases in issuing a form of return directly to the taxpayer's agent.

Mr. Harold Lever

A return form ought to be sent directly to the taxpayer to ensure that it is validly served under the law. Recently Inspectors of Taxes have been instructed to discontinue any local practice of sending returns direct to agents except in the case of the illness or absence abroad of the taxpayer.