§ Mr. Higginsasked the Chancellor of the Exchequer why Inland Revenue final demand and notice payslips, stating that steps will be taken to recover with costs, either by district or court proceedings, the sums stated if they are not paid within seven days, are sent by second class mail; if he will estimate the average delay before such documents are received by the taxpayer; why the envelopes are not date-stamped when posted by the Inland Revenue; whether any are posted after the date they are said to be issued; and if he will make a statement.
§ Mr. LawsonIn common with most other Inland Revenue communications, all demand notes are issued by second-class mail. This is done in the interests of economy.
The final notice is the third notification and by the issue date the liability will have been overdue by some five weeks. But allowance is made for the time taken to deliver the notice before any follow-up action is taken.
Demand notices are computer-produced in Inland Revenue accounts offices in the evening as part of each day's record updating process and show that date as the date of issue. They are normally posted on the next working day. Envelopes containing demand notices are generally of the type known as printed postage impression, and it is normal Post Office policy not to date stamp such envelopes.