§ Mr. Richard Wainwrightasked the Chancellor of the Exchequer what proportions of the total body of income tax payers are required to make a full return of income once a year, once every three years, and once every five years, respectively.
§ Mr. Peter Rees[pursuant to his reply, 24 November 1980.]: Of the total body of income tax payers who may be required to deliver a full return of income once a year, 44 per cent. were issued with income tax returns for the year ending 5 April 1980. In addition, an unrecorded number of employed taxpayers are issued with returns following a major change in their circumstances.
When the Inland Revenue considers it appropriate to require a return of income, it seeks one annually. It does not issue returns to income tax payers on any systematic basis once every three years or once every five years.