§ 42. Mr. Leeasked the Chancellor of the Exchequer what criteria are laid down by his Department for the classification as irrecoverable of surtax, income tax and capital gains tax, respectively; and if he will make a statement about the way in 849W which he proposes to reduce the percentage of irrecoverable tax.
§ Mr. Denzil DaviesTax is recorded as irrecoverable when it remains unpaid after all the possibilities of collection action have been exhausted. The heads under which any of the taxes mentioned, if found to be irrecoverable, are currently written off are shown in Table 20 of the 118th Report of the Commissioners of Inland Revenue (Command 6302). I am satisfied that the Inland Revenue is vigilant to see that uncollected tax is kept to very small proportions.