§ For the purpose of calculating remuneration the duties of the assessor fall under two heads.
§ (1) The assessor has duties in connection with Income Tax (Schedules A and B) in years of re-valuation. The re-muneration for these duties is based on units of work. With certain exceptions each gross assessment of £20 or upwards counts as a full unit: a gross assessment of less than £20 counts as a quarter of a unit.
§ Where the assessor performs all the duties of his office the scale of remuneration is:
| A unit. | ||
| For the first 5,000 units | … | 5d. |
| For the next 5,000 units | … | 4½d. |
| For units above 10,000 | … | 4d. |
§ The remuneration thus calculated is inclusive in this case of the cost-of-living bonus.
§ (2) The assessor has duties in connection with Income Tax (Schedules D and E). He is concerned in the preparation of lists of persons chargeable under Schedule D, and of assessments under 1800W Schedule E. Under Schedule D he is required to furnish estimates of liability in cases where no return is received. The remuneration is calculated by reference to the number of entries necessitating the issue of a return form. In the case of assessors appointed before the Finance Act, 1927, the rate is 4½d. per entry. As regards assessors appointed after that Act an adjustment is made to correspond to a certain diminution which the Act effected in the duties of the assessor. Upon the remuneration thus determined, a modified form of the Civil Service cost-of-living bonus is payable.