§ Sir L. Lyleasked the Chancellor of the Exchequer what steps are taken to deal with taxable workers often receiving a 1284W high rate of pay who can, and do, avoid payment of Income Tax by not remaining in any one place for a complete year?
§ Sir K. WoodI may remind my hon. Friend that Section 22 of the Finance Act, 1941, requires employers to make returns of remuneration paid to employees who have been in their service for less than the full year if the employee's rate of pay exceeds £110 a year, the point at which liability to Income Tax begins. Furthermore, under Regulation 10A of the deduction of Income Tax (Schedule E) Regulations the Inland Revenue authorities have power to require any employer to furnish particulars of all manual wage-earners who enter or leave his employment, the particulars to be furnished within 10 days of the date on which the employment commences or ceases, as the case may be.