Income Tax (P.A.Y.E.)

HC Deb 21 March 1963 vol 674 c81W

1. Mr. Iremonger

asked the Chancellor of the Exchequer what the effect on the total tax revenue collected and on administrative convenience would be if the Pay As You Earn regulations were amended to avoid the payment of a second and heavy tax deduction by persons changing jobs within a single tax week.

Mr. Boyd-Carpenter

Any amendment of the P.A.Y.E. regulations to meet the unusual situation about which my hon. Friend has written to me would be unlikely to have any effect on the tax revenue but it would add substantially to the administrative burden on employers.