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Series

Board of Inland Revenue: Chief Inspector of Taxes' Branch and successors: Schedule...

Catalogue reference: IR 88

What's it about?

IR 88

These records of the Chief Inspector of Taxes give details of the assessments for income tax on persons, corporations, companies or societies.

Full description and record details

Reference
IR 88
Title
Board of Inland Revenue: Chief Inspector of Taxes' Branch and successors: Schedule D Assessment Books
Date
1887-1988
Description

These records of the Chief Inspector of Taxes give details of the assessments for income tax on persons, corporations, companies or societies.

Arrangement
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(s)
  • 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
Subjects
Topics
Taxation
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.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C9426/

Catalogue hierarchy

Over 27 million records

This record is held at The National Archives, Kew

373,334 records

Within the department: IR

Records of the Boards of Stamps, Taxes, Excise, Stamps and Taxes, and Inland Revenue

You are currently looking at the series: IR 88

Board of Inland Revenue: Chief Inspector of Taxes' Branch and successors: Schedule D Assessment Books

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