HC Deb 31 July 1923 vol 167 cc1291-2W

asked the Financial Secretary to the Treasury whether he is aware that Income Tax claims made by persons not resident in the United Kingdom, which have formerly been admitted and repaid on account of residence abroad, are now being reviewed and refused; by what authority the Chief Inspector of Taxes Department has made demands for a refund of sums so repaid; and to what body of Commissioners persons aggrieved by this action have the right of appeal?


I am not aware of the cases to which my hon. Friend refers. If he will furnish me with particulars of any case he has in mind, I will gladly inquire into it and communicate to him the result.


asked the Chancellor of the Exchequer whether his attention has been called to the fact that un-covenanted Indian civil servants who have no residence in England, but spend II or 12 months' leave in England, are charged Income Tax upon their salaries and other income during their stay in England; and, if so, whether this charge is made inadvertently or intentionally?


In cases of the class to which my hon. and learned Friend refers, liability to Income Tax has always existed in respect of salary or other income received in or remitted to this country where there has been residence here for a period or periods amounting in the whole to six months or more in a year of assessment. With regard to the machinery for the collecting of Income Tax upon salary paid in this country, I would invite my hon. and learned Friend's attention to Section 17 of this year's Finance Act.