§ SIR F. DIXON-HARTLAND (Middlesex, Uxbridge)To ask Mr. Chancellor of the Exchequer whether his scheme making it compulsory on every man to make a declaration and send back a return, on the well-known buff form, of his total income, though it may be taxed at the source, is to be the total amount of such income, or whether the whole of the items are to be given of the hundred and one sources, however small, from which it may be composed.
(Answered by Mr. Asquith.) The hon. Member is under a misapprehension. Returns of total income, whether taxed at the source or not, will, as hitherto, only be required from persons claiming relief. I only propose to compel the taxpayer to return on the "buff" form what he is asked to return upon it now, viz., income upon which he is assessable, and if he has no such income to make a "nil" return.