HC Deb 19 November 1925 vol 188 c598W
Sir W. de FRECE

asked the Chancellor of the Exchequer if any steps are being taken to obtain returns of income for tax assessment purposes from persons living permanently in hotels; and, if not, whether he will consider taking such action?

Mr. CHURCHILL

Hotel-keepers are required under the provisions of the Income Tax Acts to furnish the names of all persons resident in hotels. These returns are examined as a part of the regular machinery of administration, and care is taken that the persons named therein are required to render their individual returns of income for Income Tax assessment purposes.

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