HC Deb 08 May 1951 vol 487 c198W
Mr. G. Ward

asked the Financial Secretary to the Treasury under which of his regulations hotel proprietors are required to give a list of their residents for Income Tax purposes; and what is the object of this return which is much disliked by the hotel proprietors.

Mr. Jay

Hotel proprietors may be required to provide lists of residents under Section 104 of the Income Tax Act, 1918. The object of the lists is to enable Inspectors of Taxes to obtain returns of income from hotel residents who might otherwise escape their notice.