§ Colonel DAYasked the Chancellor of the Exchequer whether he is aware that the Income Tax authorities have recently amended Form 185, used by a very large number of Income Tax payers, and that, as a result of such alteration, the signature of a claimant's agent or solicitor is not deemed sufficient on a claim being made in respect of mortgage interest, annuity, etc., and will he, in view of the necessary work involved by this change, cause the amended Regulation to be withdrawn?
Mr. GUINNESSForm 185 is a form of voucher provided by the Inland Revenue authorities, on which a person deducting Income Tax from income which he pays to another person and accounting for such tax to the Revenue, can furnish a certificate of deduction, which that other person can produce in support of an application for repayment of tax. The certificate is one to be given by the payer of the income, and not by the claimant's solicitor or agent, and the amended Regulation, to which the hon. and gallant Member refers, is a footnote which it has been found necessary to add to the form in order to draw attention to this fact.