HC Deb 19 May 1931 vol 252 cc1799-800W

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 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.

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