Series
Catalogue reference: IR 82
IR 82
Files from the central registry of the Head Office of the Inland Revenue's Chief Inspector of Taxes Branch. Since the surviving selection of files were drawn from the central registry of the Branch's Head Office, they touch on many aspects of the...
Files from the central registry of the Head Office of the Inland Revenue's Chief Inspector of Taxes Branch. Since the surviving selection of files were drawn from the central registry of the Branch's Head Office, they touch on many aspects of the Branch's activities. They also include a mixture of subject and case files dealing with individual and corporate taxpayers.
Among many subjects, the records deal with annuities: tax status, applications for ratio certificates, assurance and insurance companies, benefits, etc., capital gains tax, charities' tax status, Chief Inspector of Taxes Branch: discipline, forms and procedures, instructions to staff, organization, staffing, Chief Inspector of Taxes' memoranda, claims for repayment of taxes, Clerical Complements Committee: review of numbers and duties of clerical grades, crown agents: tax status, crown servants serving abroad, double taxation agreements, holiday pay and sick benefits: tax status, non-residence and nationality: tax implications, Pay-As-You-Earn (PAYE) procedures, share options, profit sharing schemes, and tax status of income from bonds, shares etc., superannuation, pension and death benefit schemes, tax allowances: clothing, expenses, flat rate, renewal and depreciation, subsistence, wear and tear, tax deductions, tax exemptions, Tax Promotion Board: minutes of appeals against non-promotion, tax-related legislation, tax schedules.
The files in this series have been transferred in more than one accession. Within each accession they are arranged in the order of their original file references. In some instances a piece includes several files that became attached during the course of their administrative life. In these cases the most recent file is given first in the 'former reference' field of the list, followed by the earlier references.
The series comprises files from more than one record series. The predominant series is an annual numerical series in which the original file references begin with the prefix 'CI'. This is sometimes followed by another letter code (e.g. 'ES'), then normally the unique file number and the year in which the file was raised. This series was apparently preceded by an unprefixed annual numerical series, and by a numerical series that may have been tied to a subject-based filing scheme.
From 1977 Board of Inland Revenue
Board of Inland Revenue: Chief Inspector of Taxes' Branch: Registered Files
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