HC Deb 19 June 1925 vol 185 cc964-5W
Sir H. BUCKINGHAM

asked the Financial Secretary to the Treasury whether he will define more precisely what persons with no settled residence will be affected by the new procedure on claims for repayment of Income Tax, and how soon the new arrangements will be brought into force?

Mr. GUINNESS

In reply to the first part of the question, the persons affected are those not identifiable as householders or voters, who cannot be otherwise identified by the Department. So far as possible the special procedure will be limited to persons who reside in boarding houses or hotels or have only a temporary address. There will of necessity be cases such as those of persons who have just changed their residence or of persons living in the houses of relatives whose identity cannot be established from books of reference or otherwise, but care will be taken to see that any request for a personal call or for a certificate from a solicitor, etc., having custody of the relevant documents is not asked for in such cases if the necessity can be avoided. In reply to the second part of the question, an instruction will in the first days of next week be given to all officers concerned.