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Form Dn3(S)

Volume 805: debated on Tuesday 27 October 1970

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60.

asked the Chancellor of the Exchequer why form DN3(S), being a final demand notice for tax due on 1st July, was issued before the end of July threatening legal action if tax was not paid immediately.

In order to reduce the burden of work and to accelerate the flow of revenue, the second application was not issued this year and the final demand was issued earlier than in previous years. The procedure is, however, being further considered and in future years the final demand will not be issued until the beginning of August.