§ Mr. Perkinsasked the Chancellor of the Exchequer whether he is aware that officers of the Royal Air Force Reserves have been informed that a provisional amount of Income Tax will be deducted from their first issues of pay by Royal Air Force agents and accountants; and why it is proposed to make such deductions, having regard to the fact that no liability for tax can, in any event, arise before the 1st January, 1940?
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§ Sir J. SimonIncome Tax is deducted from the pay of officers of His Majesty's Forces under special provisions of the Income Tax Acts which provide for deductions to be made as and when the pay is paid. In practice, the amount of tax due from each officer for the year is estimated at the beginning of the year or period of service, as the case may be, by reference to information which is already available, or is specially obtained, regarding the officer's title to allowances, and the tax is deducted in equal monthly instalments. Any necessary adjustments are made so soon as the officer's liability can be finally computed.
If my hon. Friend has any particular cases in mind I shall be happy to cause inquiries to be made if he will send me particulars.