Catalogue description Board of Inland Revenue: Stamps and Taxes Division: Registered Files

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Details of IR 40
Reference: IR 40
Title: Board of Inland Revenue: Stamps and Taxes Division: Registered Files
Description:

Files of the Stamps and Taxes Division of the Secretaries' Office of the Board of Inland Revenue concerned with the general oversight of Inland Revenue taxes, and with questions of taxation policy. In the main they relate to the tax affairs of individuals and businesses and deal with general points raised by individuals, professional and representative bodies and contain correspondence on such matters between the Board of Inland Revenue and central government.

Files from 1833 to 1849 are those of the Board of Stamps and Taxes, and there are also a few earlier papers of the Board of Stamps and the Board of Taxes.
Date: 1804-2009
Arrangement:

Files are arranged in chronological order (except for IR 40/1961 to IR 40/2045) under the references and headings given them by the department.

File prefix letters are as follows:

C - Compensation; EPD - Excess Profits Duty; EPT - Excess Profits Tax; LV - Land Values; NDC - National Defence Contribution; PS - Private Secretary's Office; R - Property Tax, Income Tax and Stamp Duty between 1843-1880; RV - Rating and Valuation; S - Stamp Duty; T - Income Tax and Surtax; V - Valuation
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Board of Inland Revenue, 1849-2005

Board of Inland Revenue, Policy Division, 1975-1988

Board of Inland Revenue, Stamps and Taxes Division, 1973-1975

Board of Inland Revenue, Technical Division, 1975-1988

Board of Stamps, 1694-1834

Board of Stamps and Taxes, 1834-1849

HM Revenue and Customs, 2005-
Physical description: 20079 file(s)
Access conditions: Open unless otherwise stated
Immediate source of acquisition:

From 1976 Board of Inland Revenue
Accruals: Series is accruing
Administrative / biographical background:

The Stamps and Taxes Division (re-organised into Policy and Technical Divisions in 1975) of the Secretary's Office of the Board of Inland Revenue is concerned with questions of taxation policy and general oversight of the direct taxes, and gives advice on more complex cases.

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