§ Mr. A. SHAWasked the Chancellor of the Exchequer whether he is aware that in cases where the full rate of Income Tax is admitted to be chargeable certain Income Tax officials are yet demanding a full account of all income, in spite of the fact that such an account is also made for Super-tax purposes; what is the reason for this multiplication of returns; and whether instructions can be given to discontinue it?
§ Sir R. HORNEWhere a taxpayer has made a return of his total income for Super-tax purposes, it is sufficient if he merely states that 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. If, however, my hon. Friend has in mind any case in which a return of total incomes has been furnished for Super-tax purposes and a similar return is being insisted upon for Income Tax purposes, I shall be pleased to have inquiry made into the matter, if he will send me the necessary particulars.