HC Deb 05 August 1919 vol 119 c173

asked what steps, if any, are taken to collect Super-tax from British subjects who are not ordinarily resident in this country and whose incomes are over the Super-tax limit?


Non-residents who are known to be in receipt of income from this country in excess of the Super tax exemption limit are called upon to make returns in the same way as residents. Provision is also made in Section 7 of the Income Tax Act, 1918, for the assessment of non-residents through resident agents where such exist. I may add that the law is not effective to secure the collection of Super-tax in all cases from persons resident outside the jurisdiction of the Courts of this country, and that the question of the avoidance of Super-tax by non-residents is one of the matters which will be considered by the Royal Commission on the Income Tax.