HC Deb 12 May 1911 vol 25 cc1610-1W

asked what was the amount of arrears of Income Tax due in the financial year 1908-9 collected in the year 1909-10; what has been the amount of arrears of Income Tax of the year 1910-11 which has been collected since 31st March up to date; and whether any of the Super-tax for the year 1910-11 was collected in that year?


If by the term "collected" my hon. Friend means paid into the Exchequer, then the figures are as follows:—

Arrears of Income Tax due in 1908–9 and paid into the Exchequer in 1909–10 £3,425,000
Arrears of ordinary Income Tax due in 1910–11 and paid into the Exchequer since 31st March last £5,250,000

As regards the last part of the question the reply is in the affirmative.


asked the Chancellor of the Exchequer whether he is aware that a notice, No. 8/2, and headed. List to be delivered by Trustees, Agents, etc., of persons chargeable under Schedule D, has recently been served by the Income. Tax authorities upon solicitors and others, requiring them to make a return in writing within twenty-one days of all money, value, profits, or gains of or belonging to any other person chargeable under Schedule D of the Income Tax Acts received by him, and the name and place of abode or residence of every person to whom the same shall belong, under the penalties contained in the said Acts for neglect so to do; and that one of the lists scheduled to the said notice is headed Description of every Person for whom I act as Trustee, Agent, Receiver, Guardian, Tutor, Curator, or Committee, in relation to profits arising from trade, profession, untaxed interest, foreign possessions and securities, or other profits chargeable under Schedule D; whether, in pursuance of this notice, solicitors are expected to make a complete return of all moneys they receive and disclose information they obtain in a confidential and fiduciary capacity, either as solicitors or trustees, on behalf of their clients; by whose authority was this notice issued; how many have been issued; which are the Clauses in the Finance Act in pursuance of which the notice is stated to be given; and what are the penalties referred to in the notice?


The form referred to, with the requirements of which solicitors, so far as it applies to them, are required to comply, is issued by Assessors of Taxes. The number issued is not known. It is issued under the provisions of Sections 41, 42, 51, and 190' (Schedule G XVI.) of the Income Tax Act 1842, and the penalties are contained in Section 55 of that Act.