HC Deb 23 January 1940 vol 356 c403W
Sir J. Nall

asked the Chancellor of the Exchequer the authority under which command paymasters are deducting from officers' military pay instalments of Income Tax on civil income due to be paid on the following 1st January or 1st July; and whether officers are compelled to submit to assessment by the Commissioners of Income Tax duty at the War Office instead of their usual local Inspector of Taxes?

Sir J. Simon

The legal provisions regarding the assessment of Income Tax by the Commissioners for a Public Department and the deduction of Income Tax out of official pay are to be found in Section 69 of the Income Tax Act, 1918, and Rules II and 15 of the Rules relating to Schedule E. In the case of an Army officer those provisions do not apply to the assessment of, or deduction of tax in respect of, civil income, and it is not the practice to use the departmental machinery for recovery of tax on civil incomes except by arrangement with the officer concerned. If my hon. Friend has any particular cases in mind of the type referred to in his Question, I shall be glad to cause inquiries to be made, if he will send me details.