HC Deb 14 July 1903 vol 125 cc565-6

To ask Mr. Chancellor of the Exchequer whether he is aware that forms are being issued by the Inland Revenue Office to landowners and others requiring them to state what their incomes from all sources amount to; and, if so, will he say whether it is compulsory for them to make this Return; and whether he will consider the advisability of dispensing with this Return in the case of landowners whose tenants pay the income tax and deduct it from their rent.

(Answered by Mr. Ritchie.) The forms of Return issued to landowners for the purpose of the quinquennial re-assessment of land and houses contain a form of claim for exemption or abatement of income tax, whereon any intending claimant is required to state the amount of his income from all sources, and it is to this, presumably, that the hon. Member refers. There is, however, no obligation to fill up this form, which is added merely in order to enable any person entitled to exemption or abatement to prefer his claim at the same time that he returns the particulars of the lands or houses in his occupation.