HC Deb 02 March 1916 vol 80 cc1203-4
80. Mr. NIELD

asked the Chancellor of the Exchequer whether he is aware that the Inland Revenue Department through its officers are demanding from members of the Overseas Forces, who have been granted commissions in British regiments, payment of Income Tax not only on their regimental pay and allowances, but on their aggregate income, including that derived from business or other sources in the Dominions, and based upon the rate in force in this country, although such last-mentioned income has been taxed or is liable to Income Tax in such Dominions; and whether he proposes to take any action in the matter?

Mr. McKENNA

The instructions given by the Board of Inland Revenue are that any Income Tax assessments on a person who has come from overseas to join the naval or military forces should be restricted to his pay from the United Kingdom, and that any income derived by him from sources in the Dominions should neither be charged with tax nor included in the calculation of total income in determining his title to exemption or abatement.