HC Deb 19 May 1942 vol 380 c31
57. Mr. Woodburn

asked the Chancellor of the Exchequer whether he is prepared to arrange that persons who would prefer not to receive that portion of fees and other special payments, which must later be paid in Income Tax, might elect either to receive such fees less tax, or alternatively pay the tax to his credit with the collector of Inland Revenue?

Sir K. Wood

The scheme for deduction of tax under Schedule E from remuneration is applied over as wide a field as is practicable, but there are certain cases, where, for instance, an exceptional payment is made or payments are made at long intervals, in which the scheme cannot appropriately be operated. My hon. Friend presumably has such cases in mind, and though I fear that it would not, usually, be possible to make arrangements on the lines he suggests, I would be glad to consider any individual cases which he cares to refer to me.