§ Mr. MARRIOTTasked the Chancellor of the Exchequer whether, in order to claim the 10 per cent, reduction on earned incomes, Income Tax payers are now being required to make a return of carned income for the year 1922–23; whether he has received from local inspectors or collectors any representations as to the difficulties thus placed in the way of the tax payers: whether he proposes to take steps to mitigate the difficulty; and, if so, what?
Mr. YOUNGI think my hon. Friend in under some misapprehension. Income Tax payers have always been required to make, early in the financial year, returns of untaxed income, whether earned or otherwise, for purposes of assessment to Income Tax. I am not aware of the difficulties to which my bon. Friend refers, but if he has any particular case in mind I shall be glad to have it looked into if he will communicate with me.
§ Mr. HALLSasked the Chancellor of the Exchequer whether, when a claim for repayment of Income Tax is made on form No. 40, and the claimant signifies on the form that the repayment shall be made to some other person, it is within the power of the Board of inland Revenue to refuse to carry out the claimant's wishes and remit the money direct, and not to the person authorised by the claimant to receive the same?
Mr. YOUNGAlthough there is no provision in the Income Tax Acts requiring them to do so, it is the general practice of the Board of Inland Revenue to pay any sums due to a claimant to any person who may be authorised by him to receive it. They reserve, however, the right to act otherwise where they consider it expedient to do so.