HC Deb 28 February 1977 vol 927 c93W
Dr. Edmund Marshall

asked the Chancellor of the Exchequer why 6th April is the date chosen for the beginning of the taxation year.

Mr. Denzil Davies

The reasons why the taxation year runs from 6th April to the following 5th April are primarily historical, and have their origin in the reform of the calendar in 1752, when, for public accounting purposes, 11 days were added on to the old quarter days. The date was adopted for income tax on its reimposition in 1842, and has not been changed since then.