HC Deb 21 June 1972 vol 839 c133W
Mr. Body

asked the Chancellor of the Exchequer in what circumstances and under what provisions he requires income tax to be paid before the income itself is received.

Mr. Nott

This situation could occur where the charge is on the income of the current year or is assessed under Schedule D on other than a cash basis or is on an estimated amount. In such circumstances the Inland Revenue can defer collection where payment in full on the due date would result in undue hardship.