HC Deb 18 November 1942 vol 385 c369W
Rear-Admiral Beamish

asked the Secretary of State for Air upon what principles Income Tax is deducted from the pay of Royal Air Force officers on service in Canada and the United States of America; whether the estimated tax for the current year is deducted in addition to any tax due for the preceding year; and what is the total limit of tax which can be deducted from pay in any one month?

Sir A. Sinclair

Officers serving in Canada and the U.S.A., in common with officers serving in other parts of the world, are liable to United Kingdom Income Tax on emoluments borne by the public revenue of the United Kingdom. It is a statutory requirement that any tax due on such emoluments shall be deducted at the source. If for any reason the whole of the tax due has not been deducted in a preceding year the outstanding balance of fax is carried forward for collection in the current year together with the tax due in respect of that year. The collection of tax is spread as evenly as possible throughout the year. Where arrears are also due, the rate of collection is normally increased by not more than one-third. The extent to which deduction is made from pay depends on the circumstances of the particular case and liabilities may be spread over longer periods if it is represented that hardship is caused.