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Proceeding contribution from Lord Maxton (Labour) in the House of Lords on Thursday, 15 March 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.

Scotland Bill

Oddly enough, I am in the unfortunate position at one level but fortunate in another that about five years ago, if not longer, I got my last letter from the Inland Revenue. It said, ““Please do not send us any more tax returns because we know what your income is. It has been the same for the last 10 years so don't bother any more””. If I moved house, I am not sure that anyone would know where I had gone. I assume that you have to tell the Inland Revenue but the fact is that there is this problem. As far as I am aware, PAYE is paid on the basis of where you are employed, who employs you and the income that you are paid. That can come from a variety of sources and is taxed at source. I am never quite clear whether one's residence is an important part of that issue.

Secondary information

Type
Proceeding contribution
Reference
736 c434 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Criminal proceedings Devolved matters Armed forces Aviation Devolution Civil service Air passenger duty Borrowing Aggregates levy Land EU law Income tax Legislative competence Excise duties Landfill Legislation Domicil Large goods vehicle drivers Ministerial powers Powers Members Public expenditure Ministers Public finance Scotland Social security benefits Scottish Parliament Taxation Tax rates and bands Supreme Court Self-employed Development land tax Universal credit Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk