§ MR. J. RAMSAY MACDONALDI beg to ask Mr. Chancellor of the Exchequer whether he will lay upon the Table particulars of the forms, schedules, and rules to be issued to employers respecting the incomes of their employees; and if he can explain what steps are to be taken to meet the difficulty that in many instances wages appearing in the books of an employer as paid to an individual does not represent the individual wages of the employee.
§ MR. ASQUITHI shall be prepared to lay the particulars asked for, when the provisions of the Finance Bill, upon which the forms and rules are dependent, have taken final shape. As regards the second part of the Question, it is not intended that an employee should, as 1136 a matter of course, be assessed to income-tax on the amount set opposite his name in the employer's return. Such cases as the hon. Member refers to will become the subject of investigation, and the assessment on the employee will be limited to the amount of his personal profits and gains.