§ 29. Sir H. Lucas-Toothasked the Chancellor of the Exchequer by what authority income tax form C.T.62 is issued; and whether he is aware that this and other forms are throwing a burden on companies, which interferes with their task of increasing production.
§ Mr. MacDermotThe form is issued by the Board of Inland Revenue under its general responsibility for the care and management of the Income Tax. The use of this form will help both the Department and companies to review their end year liability.
§ Sir H. Lucas-ToothIs the hon. and learned Gentleman aware that this form has every appearance of being a form required by Statute and that in the case of many companies, small companies in particular, the filling in of the form is throwing a very heavy burden on the available manpower?
§ Mr. MacDermotI have looked at the form. I see nothing on it to bear out the hon. Gentleman's suggestion. As regards the burden on companies, I think that all that many companies, if not most companies, will be required to do will be in effect to answer the two simple questions in section one of the form.