Mr. BLINDELL (for Mr. CRAWFURD):

asked the Financial Secretary to the Treasury if he has issued any instructions to require small tradesmen to furnish a return of their income by a chartered accountant?

Mr. SAMUEL:

The law does not require taxpayers to employ accountants to furnish returns of income for Income Tax purposes. No instructions have been issued in the sense indicated by the hon. Member. If his question is based upon a particular case to which his attention has been directed, and he will let me have the necessary particulars, I will have the matter investigated and communicate the result to him in due course.

Mr. BLINDELL:

Are there any definite instructions laid down with regard to the limit of the income of these small traders before they are asked to furnish a chartered accountant's figures?

Mr. SAMUEL:

If the hon. Member will put the question down in a definite form, I will do my best to give a reply.

Mr. BLINDELL:

If these small traders are asked to provide a chartered accountant's figures and the income falls below the actual figures furnished, will the Treasury refund the cost?

Mr. SAMUEL:

The hon. Member is basing his question on a false premise. No such instructions are issued.

Mr. BLINDELL:

The fact has been established.

Mr. SAMUEL:

If the hon. Member will give me particulars, I will look into the facts, but my impression is that the hon. Member who put the question on the Paper put it under a misapprehension.