§ 41. Mr. FELLasked the Chancellor of the Exchequer if the Super-tax Commissioners will supply calculations similar to those supplied last year to enable taxpayers to calculate the amount they have to add to the income they have received to make up the amount of Income Tax deducted and of which the taxpayer has frequently no particulars; if he is aware that such calculation is most complicated and hardly possible to be made without professional assistance; and if it would be possible to make the Super-tax claim on the income received even at a higher rate to save any loss to the Treasury?
§ Mr. MONTAGUInformation as to the amount of Income Tax to be added to the net amount of dividends, etc., is printed on page 2 of the form of Super-tax return. Where difficulty is still found in any particular case, the Special Commissioners are ready to give further specific directions in order to facilitate the calculation.
§ Mr. FELLWas not a form sent out last year saying that one-seventeenth had to be added, and would it not be wise to send out a similar form this year stating what the amount to be added should be?
§ Mr. MONTAGUThat was because the Income Tax was altered in the middle of the year, but I will look further into the matter.