HC Deb 12 December 1928 vol 223 cc2142-3W

asked the Financial Secretary to the Treasury whether the legal personal representatives of a person resident in the United Kingdom who died on 5th October, 1928, will be required by the Commissioners of Inland Revenue to pay Super-tax on 1st January, 1929, and Sur-tax on 1st January, 1930; and, if so, under what Statutory provisions will such requirements be made?


If the person dying on 5th October, 1928, was in receipt of an income as computed for Income Tax purposes in excess of £2,000 for the year 1927–28, his personal representatives would be liable to pay Super-tax on 1st January, 1929. The tax so payable would be proportionate to the part of the year which had elapsed before the date of death, one-half of the year's tax. As regards Sur-tax for the year 1928–29, payable on 1st January, 1930, liability would only arise if the income of the deceased between 6th April and 5th October, 1928, was in excess of £2,000. The liability to Super-tax is governed by Section 6 of the Income Tax Act, 1918; liability to Sur-tax is governed by Sections 38 and 42 of the Finance Act, 1927.