Catalogue description HM Treasury: Public Finance, Fiscal Policy Group, Direct Tax Division (FP1): Records (DT and RDE prefixes)

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Details of T 604
Reference: T 604
Title: HM Treasury: Public Finance, Fiscal Policy Group, Direct Tax Division (FP1): Records (DT and RDE prefixes)
Description:

This series covers policy and operational work on general taxation policy, direct taxation (including Corporation Tax, Stamp Duty, and taxation relating to North Sea exploration) and parliamentary aspects of taxation. There are also records present on the bilateral negotiations between HM Treasury and those government departments with revenue functions.

Date: 1981-1997
Arrangement:

Files are arranged chronologically in file prefix order.

Held by: The National Archives, Kew
Former reference in its original department: DT and RDE prefixes
Legal status: Public Record(s)
Language: English
Physical description: 1243 file(s)
Access conditions: Open unless otherwise stated
Immediate source of acquisition:

From 2016 Treasury

Accumulation dates: 1981 to 1997
Accruals: Series is accruing.
Administrative / biographical background:

The DT (Direct Taxation) prefix was created in 1983 by the Direct Tax Division (under the Fiscal Policy Group and thereunder the Domestic Economy Command sector - later known as Public Finance sector).

The DT prefix was terminated in 1994. From 1987, part of the DT prefix was hived off to become the RDE (Revenue Departments Expenditure) prefix. RDE prefix was created by the Fiscal Policy Division (under the Fiscal Policy Group and there under the Public Finance sector). From 1992 the Tax Policy Division (under the Public Finance sector and, from 1994, the Fiscal and Monetary Policy sector) created these records. RDE prefix terminated in 1997.

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