§ 109. Mr. NIELDasked the Chancellor of the Exchequer what facilities exist to enable assessors and surveyors of taxes to ascertain particulars of returns for Income Tax made by taxpayers who disclose their place of residence as well as the place where the taxable profits are made and so prevent the annoyance to taxpayers of being called upon to make several returns; and what is the reason for additional demands for returns as to Super-tax being made upon persons whose returned income is far below the minimum amount upon which Super-tax is chargeable?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Montagu)Records of addresses are kept in the offices of the local surveyors of taxes, and when a taxpayer makes it clear in a return rendered from his place of business that no income is directly chargeable upon him at his private residence these records are available to prevent unnecessary further applications. Forms of return for Super-tax are issued not by the surveyors of taxes, but by the Special Commissioners of Income Tax within whose discretion it lies to make application in any case where they are not possessed of information satisfying them as to the absence of liability.