P.A.Y.E. (Repayments) (Hansard, 13 February 1947)

HC Deb 13 February 1947 vol 433 cc79-80W 79W

§ Mr. R. Mackay
asked the Chancellor of the Exchequer what arrangements will apply to repayments of Income Tax under P.A.Y.E in the case of employees who become unemployed as a result of the present emergency.

§ Mr. Dalton
No question arises where the employee continues to draw pay it is80W only where pay ceases that any question arises and I understand that in such cases many employers have already arranged to make repayments of tax, as they would do in the ordinary course under P.A.Y.E. for employees on the payroll. I hope that employers generally will follow this course, which is simpler and far more expeditious than leaving it to the Tax Offices to carry out the repayments