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Catalogue description Board of Inland Revenue: Chief Inspector of Taxes' Branch and successors: Schedule D Assessment Books
| Reference: | IR 88 |
|---|---|
| Title: | Board of Inland Revenue: Chief Inspector of Taxes' Branch and successors: Schedule D Assessment Books |
| Description: |
These records of the Chief Inspector of Taxes give details of the assessments for income tax on persons, corporations, companies or societies. |
| Date: | 1887-1988 |
| Arrangement: |
The books are arranged in alphabetical order of Tax Office for each year selected. |
| Held by: | The National Archives, Kew |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Board of Inland Revenue, Chief Inspector of Taxes Branch, 1974-1975 Board of Inland Revenue, Chief Inspector of Taxes Office, 1957-1974 Board of Inland Revenue, Chief Inspectors Department (Stamps and Taxes), 1876-1918 Board of Inland Revenue, Chief Inspectors Office, 1918-1957 |
| Physical description: | 359 files and volumes |
| Access conditions: | Subject to closure for periods up to 75 years |
| Selection and destruction information: | They have been drawn from a limited range of areas, the books being selected for every tenth financial year. |
| Administrative / biographical background: |
Tax Offices record in Schedule D Assessment books the full name and address of individuals, partnerships or companies assessed, a description of the trade, profession or vocation, the amount of the profits or income assessed and the tax charged. Income tax chargeable under Schedule D is divided into the following six 'Cases': Case I Profits (not included in any other schedule) arising from any trade, manufacture, adventure or concern in the nature of trade. Case II Profits (not included in any other schedule) arising from any profession or vocation. Case III Interest, discounts and other annual payments received in full without deduction of tax. Case IV Interest (not included in any other schedule) arising from securities outside of the United Kingdom. Case V Income arising from possessions outside of the United Kingdom. Case VI Any annual profits or gain not falling under any other case of Schedule D or included in any other schedule. |
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