HC Deb 24 June 1924 vol 175 cc240-3

asked the Chancellor of the Exchequer whether he is aware that, in connection with reassessments of property for the purpose of Income Tax, demand notices for Income Tax on an increased assessment have been issued to persons in the North Newcastle Division and elsewhere where these persons have given notice of appeal and such appeals have not yet been heard or determined; and will he give instructions for these notices to be suspended in the meantime?


It is not the practice to issue a demand for Income Tax based on an assessment in relation to which there is an outstanding notice of appeal, except where there is evidence that the taxpayer has no intention of pursuing his objection. In any case, it is still open to the taxpayer, on receipt of the demand note, to require his case to be heard by the local Income Tax Commissioners, and, meanwhile, no steps would be taken to enforce payment of the tax. If the hon. Member has in mind any case in which he considers that demands for payment of tax are being improperly pursued, and will let me have the necessary particulars, I will gladly have the matter investigated, and will communicate the result to him.


If I send the right hon. Gentleman specific cases, will he undertake to inquire into them?


I have already stated in my reply that I will gladly investigate such cases.


asked the Chancellor of the Exchequer whether he can now state, for the year 1921–22, the amount of actual income under each schedule of the Income Tax, as shown for previous years in Table 58 on page 119 of the Sixty-fifth Report of the Commissioners of Inland Revenue?


With my hon. Friend's permission, I will circulate the figures in the OFFICIAL REPORT.

Following are the figures:

The actual income assessed under the various Schedules of the Income Tax Act in the year 1921–22 was as follows:—

Schedule A 183,158,769
Schedule B 55,977,917
Schedule C 96,224,744
Schedule D 1,079,192,688
Schedule E 557,816,819
Quarterly assessments 490,107,442
Total £2,462,478,379

1920–21. 1921–22.
£ £
Manufacturing, Productive, and Mining Industries 525,007,845 557,916,154
Distribution, Transport and Communication:—
(1) Railways in the U.K. 59,998,570 61,251,072
(2) Other Assessments 438,986,812 486,015,509
Finance, Professions and other Profits 157,626,735 180,501,000
Employments assessed annually 89,073,144 108,702,391
Employments assessed quarterly (i.e. Manual wage-earners). 944,789,591 520,388,035
Interest on War Securities not taxed by deduction at the source, Deposit and other Interest. 101,041,609 106,349,339
Dominion and Foreign Securities and Possessions 69,585,018 62,674,599
Total Gross Income Schedule D 2,386,109,324 2,083,798,099

I regret that sufficient progress has not yet been made with the development of the Inland Revenue statistics to enable any division of the actual income under

1920–21. 1921–22.
£ £
Manual Wage-earners 673,586,827 490,107,442
All other Assessments 1,091,598,363 1,079,192,688
Total Actual Income 1,765,185,190 1,569,300,130

The differences between the gross income brought under review and the actual income of the taxpayer are explained on pages 103 and 114 of the 65th Inland Revenue Report (Command Paper 1780).


asked the Financial Secretary to the Treasury


asked the Chancellor of the Exchequer, with reference to Table 58 of the 65th Report of the Commissioners of Inland Revenue, if he will sub-divide the actual income under Schedule D into income for profits, employments, and interest, respectively, and add the figures for 1921–22?


As the answer contains a number of figures, I will, with my hon. Friend's permission, circulate it in the OFFICIAL REPORT.

Following is the reply:

The division of the gross income brought under review under Schedule D of the Income Tax Act for the years 1920–21 and 1921–22 is as follows:

Schedule D to be made on similar lines. The following figures of actual income are, however, available:

whether, on the hearing of applications by inspectors of taxes for the increase of assessments to Income Tax, inspectors are acting on official instructions in refusing appellants inspection or supply of copies of accounts prepared by inspectors for Commissioners of Taxes, and upon which the latter are requested to make their adjudication?


I am not clear as to the precise nature of the difficulty to which the hon. Member refers, but, if he will furnish me with the particulars of any case which has given rise to the question, I will have inquiry made and will communicate the result to him in due course.