Clause 22
Saving Gateway Accounts Bill
9:30 am
Jeremy Browne (Taunton, Liberal Democrat)
The Economic Secretary is helpful and if I were in his shoes, I would take the same view. I am sympathetic to the Government’s position that there is greater clarity in the current legislation, because it has allowed me to make a valid point. I sign letters that are sent to me in big bundles from my constituency office sometimes a few days after they have been dated, so I hope that the Economic Secretary will do his best to ensure not only in this legislation but more generally that HMRC does not routinely send out letters or penalty notices several days after the letters have been dated. There is no provision to prevent that from happening. HMRC could send out letters several weeks later and people could be unreasonably penalised, even though, in law, HMRC is entirely in the wrong. I hope that that scenario is entirely hypothetical, and on that note, I beg to ask leave to withdraw the amendment.