§ 54. Lieut.-Colonel POWNALLasked the Chancellor of the Exchequer what were the total sums of Income Tax and Super-tax, respectively, which were due but not collected on 1st April, 1922, and which remained uncollected on 1st April, 1923?
§ Mr. BALDWINI regret that no information on this subject is available without detailed inquiry throughout the Kingdom, which I could not authorise on account of the expenditure of time and labour which would be involved.
§ Mr. W. THORNEIs the right hon. Gentleman aware that a very large number of small Income Tax payers are being summoned week after week, and will the same thing apply to the Super-tax people?
§ Mr. BALDWINThere is no differentiation.
§ 55. Lieut.-Colonel POWNALLasked the Chancellor of the Exchequer what were the total amounts of Super-tax and Income Tax, respectively, which were due but remained unpaid on 1st April, 1923; and what amounts of these he anticipates collecting during this financial year?
§ Mr. BALDWINThe approximate amounts of Income Tax and Super-tax estimated to be due to be paid but not paid by the 31st March, 1923, were as follow:
These amounts, it is anticipated, will be collected almost entirely within the present financial year.
£ Income Tax, excluding the instalment due on the 1st July, 1923 68,000,000 Super-tax 23,000,000
§ 64. Sir EDGAR CHATFEILD-CLARKEasked the Chancellor of the Exchequer whether he is aware that in cases where an individual has made a return of Income Tax for many years and received the abatements due to him, his income being under £2,000, and who has filled up and returned the form to the Super-tax Commissioners for years although not liable for duty, and who is not in any business and whose income is stationary, should such an individual on any occasion fail to complete the annual return, the Income Tax authorities are in the habit of issuing him a peremptory demand that unless it be received within seven days penalties will be inflicted; and whether he will give instructions that such a practice shall not continue in the future?
§ Mr. BALDWINWhen a taxpayer has made a return of his total income for Super-tax purposes, it is sufficient if he merely states the fact on the Income Tax form on which he claims his Income Tax allowances and deductions; he will not then be required to make a further return in order to obtain the Income Tax allowances to which he may be entitled. This arrangement normally obviates any undue inconvenience. If the hon. Member would care to give me particulars of the case he has in mind, I will gladly have the matter investigated.