§ Mr. ALBERYasked the Chancellor of the Exchequer whether he will endeavour, at the earliest possible moment, to reform the present methods of Income Tax collection, in view of the fact that a large number of private individuals pay as much as 12½ per cent. to secure the reimbursement of Income Tax overcharged, and many taxpayers are obliged to pay large accountants' fees annually for the necessary assistance in preparing the present very complicated Income Tax returns?
§ Mr. CHURCHILLThe claims for reimbursement of Income Tax to which my 2095W hon. Friend refers arise out of the system of collection at the source. This is a fundamental principle of the Income Tax, and I could not entertain any proposal which would involve a departure from it. At the same time I can assure my hon. Friend that the Inland Revenue authorities are fully alive to the difficulties which private individuals may find in these matters, and that their officers are instructed to give all due assistance to persons seeking repayment of Income Tax and to deal promptly with all questions connected with such repayment. I would remind my hon. Friend that the question of the simplification of Income Tax and Super-tax forms was considered by a Committee' presided over by Mr. Justice Rowlatt which reported in 1924 (Command Paper 2019); to the recommendations of that Committee effect has already been given.