Skip to main content

Income Tax (Allowances)

Volume 465: debated on Tuesday 24 May 1949

The text on this page has been created from Hansard archive content, it may contain typographical errors.

51.

asked the Chancellor of the Exchequer whether, since many individuals do not understand what claims they are entitled to set against their taxation, he will have printed prominently on each Income Tax notice words drawing attention to the fact that there is at every taxation office an adviser who will advise on what they are entitled to claim in order to reduce their tax where justified.

Every taxpayer is given a simple statement—with both his return form and his coding notice—which explains the allowances and reliefs available to him. Also the return form, the coding notice and the assessment notice invite him to call at the tax office if he wants any information. I do not think any extension of these arrangements is necessary.

While I agree that a great deal of information and explanation is given on the notices, much of which is very difficult to understand, would it not be helpful if there was added to this form a notice reminding the bewildered victim that he has a friend in the tax office who is on his side?

As I have said, he is invited to call at the tax office if he wishes for any elucidation; and in one week after the 5th February, 250,000 persons availed themselves of that invitation.

Why is it that the Scottish notice of assessment contains a form of appeal and the English one does not?

Perhaps the hon. and learned Member will put that question on the Order Paper.

Referring to the original reply, will my right hon. and learned Friend bear in mind that if the Opposition had had their way last night nobody would get any information at all.