HC Deb 18 April 1910 vol 16 cc1710-1

asked on what railway companies, if any, demands have been made for the deduction and payment of Income Tax on their current dividends?


The principal railway companies have been offered the opportunity of paying Income Tax for the year 1909–10, which, I may explain, is assessable upon profits and not, as the hon. Member appears to suggest, upon dividends.


asked whether any representations have been made by local Commissioners of Income Tax to the Inland Revenue Department in which the suggestion was made that demand notes should issue for the payment of Income Tax for the financial year 1909–10, but that a notice should be affixed to each demand note so issued stating that the note was to be taken by way of request for voluntary payment only, and not under threat of distress; and, if so, what answer was made to such representations, and what were the dates of the correspondence?


The answer to the first part of the question is in the affirmative. In communications with local Commissioners of Income Tax who have intimated their intention to issue invitations to pay, the Board of Inland Revenue have been careful to avoid any suggestion of interfering with or discountenancing, such exercise of the discretion vested by law in those Commissioners. I understand that representations in substantially the sense indicated have been received from some sixteen out of the 740 bodies of local Commissioners in Great Britain. These representations were received in December and January last.


Did the Board of Inland Revenue reply in the affirmative, encouraging Commissioners in their suggestion to proceed with the issue of demand notes?


I should like notice of that question.