ABSTRACT
Whilst there has always been some form of taxation in the UK, some of it appears rather amusing. Every taxpayer is entitled to the basic personal allowance of £3445 up to the age of 65. The tax office is under the control of a District Inspector, who has a number of individual inspectors and clerical officers/assistants. In extreme cases it is sometimes necessary to consider bankruptcy proceedings in order to recover tax, and these cases are referred initially to the Enforcement Office and thereafter to the Inland Revenue Solicitor in London, who will present the petition to the High Court. Technical division is concerned primarily with advising the Inland Revenue on technical points and is effectively an internal department. The approval of superannuation schemes and matters involved with pension funds fall within the jurisdiction of Superannuation funds office. Income is classified for the purpose of assessment into various tax schedules, each with their own rules of assessment and dates for payment.
