Board of Inland Revenue, Accountant and Comptroller General's Office: Charge Duplicates,...

IR 11

1934-1946

These charge duplicates, balancing statements, discharge and default schedules from the Accountant and Comptroller General's Office, together with the Inspectors' Ledgers, replaced the Parochial Ledgers which, up to the year 1916-1917, were kept in the Accountant and Comptroller General's Office. They include Charge duplicates and Discharge and Default Schedules for Income Tax, 1935; Charge Duplicates for Land Tax, 1934/35 and 1945/46; Balancing Statements for Income Tax, 1935 and 1945; for Land Tax, 1935; and for War Damage Contributions, 1945. Income tax duplicates and schedules were discontinued early in the Second World War.

Public Record(s)

English

79 box(es)

Subject to closure for periods up to 75 years

Board of Inland Revenue , from 1945

Topics

Taxation

Conflict

Operations, battles and campaigns

The 4th Schedule (15 June 1937) (Section IV D), classes 61-63.) and the 5th Schedule (8 September 1942) (Section IV (D), classes 61-64.) of the Inspecting Officers, dealing with the Office of Inland Revenue, provided for the destruction of the following series of documents accruing in the Taxes, Accounts and Remuneration Branch of the Accountant and Comptroller General's Office: Charge Duplicates of Income Tax and Land TaxBalancing Statements by Inspectors and Chief Collectors of Taxes of Income Tax charged in Tax Districts and Summaries thereofDischarge Schedules. (The Commissioners' obligation to prepare Discharge and Default Schedules was repealed by 5 and 6 Geo. VI, c.21, s.42 (10th Schedule para. 7(i)).)Default Schedules. (The Commissioners' obligation to prepare Discharge and Default Schedules was repealed by 5 and 6 Geo. VI, c.21, s.42 (10th Schedule para. 7(i)).) It was also provided that the documents for every tenth year (beginning with 1934) should be permanently preserved, as had been the practice in the case of the Parochial Ledgers.