Catalogue description Records of the Colonial Income Tax Office and Overseas Territories Income Tax Office

The Colonial Income Tax Office originated with the appointment in 1942, at the request of the colonies, of a retired inspector of taxes to deal with the assessment and collection of colonial income tax payable by British companies operating in the territories and by pensioners of the territories resident in the United Kingdom, and with colonial tax matters generally. He was established in the office of the Crown Agents, but later acquired his own office and the title of 'official representative'.

The office funds came from overseas except for a grant-in-aid in the 1969 programme of the Ministry of Overseas Development making good the deficiency of expenses over contributions caused by loss of income from countries withdrawing their participation.

The Colonial Office was responsible for the recruitment of the office's senior staff and the official representative reported annually to the secretary of state for the colonies, but it was financed by the colonial territories which it served.

Every year a report was made by the 'Official Representative'; from 1942 to 1961 to the Secretary of State for Colonial Affairs and subsequently to the Department of Technical Cooperation, the Ministry of Overseas Development, and the Overseas Development Administration.

In 1957 the office's name was changed to Overseas Territories Income Tax Office, and in 1961 the responsibilities of the Colonial Office with regard to it were transferred to the new Department of Technical Co-operation. The official representative continued to report to the successor bodies to the Department, the Ministry of Overseas Development and the Overseas Development Administration until 1972, when his Office was wound up, following the withdrawal of the East African territories from the scheme in 1971.

Remaining case work was returned to the relevant territories, and arrangements were made for the territories to refer difficult income tax questions to the Foreign and Commonwealth Office for advice when this was necessary.