Income Tax Management Act 1964
| Jurisdiction | UK Non-devolved |
| Citation | 1964 c. 37 |
Income Tax ManagementAct 1964
1964 CHAPTER 37
An Act to amend the law relating to General Commissioners for the purposes of the income tax and their clerks and officers of Inland Revenue; to transfer from the General or other Commissioners to officers of Inland Revenue the powers of assessing income tax and related functions; to transfer from the Commissioners of Inland Revenue to inspectors of taxes the powers of assessing the profits tax; to make further provision as respects the jurisdiction of Special Commissioners and General Commissioners in appeals and other proceedings relating to income tax and the profits tax; to make further provision as respects such proceedings in Northern Ireland; to make further provision for the recovery of income tax or the profits tax charged by an assessment before the determination of an appeal against the assessment and in other cases; and to re-enact with consequential and minor amendments provisions of the Income Tax Acts concerning returns of income and the procedure on claims for relief from tax, and to make other minor amendments in the administrative provisions of those Acts, of the enactments relating to the profits tax and of other enactments relating to inland revenue.
[10th June 1964]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Administration
1 General Commissioners.
(1) For the purpose of exercising such powers relating to appeals and other matters as are conferred on them by the Income Tax Acts there shall be Commissioners for the general purposes of the income tax (in the Income Tax Acts referred to as ‘General Commissioners’) who shall act for the same separate areas in Great Britain as heretofore (in the Income Tax Acts referred to as ‘divisions’).
(2) General Commissioners for divisions in England and Wales shall be appointed by, and shall hold office during the pleasure of, the Lord Chancellor.
(3) General Commissioners for divisions in Scotland shall be appointed by, and shall hold office during the pleasure of, the appropriate local authority, but any such General Commissioner shall not be dismissed except with the consent in writing of the Lord President of the Court of Session.
In this subsection the appropriate local authority is—
(a ) in the case of a division wholly within a county or a county of a city, the county council or the town council of the county of the city, as the case may be, and
(b ) in the case of any other division, such county council or town council of a county of a city as the Secretary of State may from time to time determine,
and any appointments under this subsection shall be made at the request of the Commissioners of Inland Revenue (hereafter in this Act referred to as ‘the Board’).
(4) In Scotland a sheriff shall be ex officio a General Commissioner for any division wholly or partly within his sheriffdom, and a salaried sheriff-substitute shall be ex officio a General Commissioner for any division wholly or partly within his district.
(5) General Commissioners shall be entitled to receive out of moneys provided by Parliament payments by way of travelling allowance or subsistence allowance of such amounts and in such circumstances as may be determined by the Treasury.
(6) The Lord Chancellor or, in Scotland, the Secretary of State may by order create a new division or abolish an existing division or alter in any other respect the divisions or their boundaries; and any such order may contain such consequential and transitional provisions as the Lord Chancellor or the Secretary of State, as the case may be, thinks fit and may be revoked or varied by a subsequent order under this subsection.
(7) A General Commissioner shall not continue in office after he attains the age of seventy-five years, but this subsection shall not apply to the term of office of a Commissioner appointed before the date on which this section comes into force until two years after that date.
(8) The validity of any proceedings of General Commissioners shall not be affected by a defect in the appointment of any of them, or by a failure to observe the requirements of the last preceding subsection.
(9) This section shall come into force one month after the passing of this Act.
2 Clerk to General Commissioners.
(1) The General Commissioners for every division shall appoint a clerk and, if they think it necessary, an assistant clerk, and persons appointed under this subsection shall hold office during the pleasure of the Commissioners and act under their direction.
(2) A clerk shall be paid such remuneration in respect of his services as the Board may with the consent of the Treasury determine.
(3) The Board may, in such cases as they may in their discretion determine, pay to or in respect of any full-time clerk such pension or gratuity, or make such provision for the payment of pension or gratuity to or in respect of any full-time clerk, as they may with the consent of the Treasury determine.
In this subsection ‘full-time clerk’ means a clerk as regards whom the Board are satisfied that he is required to devote substantially the whole of his time to the duties of his office.
(4) Without prejudice to the power of any General Commissioners to dismiss their clerk or assistant clerk, the Lord Chancellor or, in Scotland, the Secretary of State may, after consulting the General Commissioners for any division, dismiss their clerk or assistant clerk.
(5) A clerk or assistant clerk shall not continue in office after he has attained the age of seventy years unless the General Commissioners for whom he acts think it desirable in the public interest and extend his term of office; and the term shall not be extended beyond the age of seventy-five years.
(6) The last preceding subsection shall not apply to the term of office of a person appointed before the date on which this section comes into force until two years after that date.
(7) This section shall come into force one month after the passing of this Act.
3 Inspectors and collectors of taxes.
(1) The Board shall appoint inspectors and collectors of taxes who shall act under the direction of the Board.
(2) In the Income Tax Acts and the enactments relating to the profits tax ‘inspector’ and ‘collector’ mean respectively any inspector of taxes and any collector of taxes, and any reference to a surveyor or assessor shall be taken as a reference to an inspector.
(3) Any legal proceedings or administrative act relating to income tax or the profits tax begun by one inspector or collector may be continued by another inspector or, as the case may be, another collector; and any inspector or collector may act for any division or other area.
(4) This section shall come into force one month after the passing of this Act.
4 Declarations.
(1) Every person who is appointed to be—
(a ) a General Commissioner or a Special Commissioner, or
(b ) a member of the Board of Referees appointed for the purposes of the Income Tax Act 1952, or
(c ) a member of a tribunal established under section 28 or section 68 of the Finance Act 1960 (cancellation of certain tax advantages),
shall make a declaration in the form set out in Part I of Schedule 1 to this Act before another person holding the same office, or before a General Commissioner.
(2) Every person who is appointed to be a clerk or assistant clerk to the General Commissioners for any division, or who assists any such clerk, shall make a declaration in the form set out in Part I of Schedule 1 to this Act.
A clerk or assistant clerk shall make the declaration before a General Commissioner for the division, and a person who assists any such clerk shall make the declaration before such a General Commissioner or the clerk.
(3) Every person who is appointed to be a member of the Board shall make a declaration in the form set out in Part II of Schedule 1 to this Act before another member of the Board.
(4) Every person who is appointed an inspector or collector, or who is appointed by the Board to serve in any other capacity, shall make a declaration in the form set out in Part III of Schedule 1 to this Act before such person as the Board may direct.
(5) A declaration under this section shall be made as soon as may be after first appointment to the office in question.
(6) This section (with Schedule 1 to this Act) shall come into force one month after the passing of this Act.
Income tax assessments, returns, collection and claims
5 Assessments to be made by an inspector or the Board.
(1) Subject to any provision in the Income Tax Acts under which assessments to tax at the standard rate are to be made by the Board, all assessments to tax at the standard rate shall be made by an inspector, and—
(a ) if the inspector is satisfied that any return under the Income Tax Acts affords correct and complete information concerning income in respect of which tax is chargeable at the standard rate, he shall make an assessment accordingly, and
(b ) if it appears to the inspector that there is any income in respect of which tax is chargeable at the standard rate and which has not been included in a return of income, or if the inspector is dissatisfied with any return of income, he may make an assessment to tax at the standard rate to the best of his judgment.
(2) All assessments to surtax shall be made by the Board and—
(a ) if they are satisfied that a return of the income of an individual affords correct and complete information...
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