The Cine Technician (1943 - 1945)

26 THE CINE-TECHNICIAN May— June, 19-44 Elvin and Craik two such efficient and energetic officials. No call for their help is ever left unattended. Our relations with other filrn industry Trade Unions have been maintained on a friendly basis, and it is hoped that when certain differences between the E.T.U. and the N.A.T.K.E. have been ironed out, the former will become a member of the Film Industry Employees' Council. Contacts with the broader Trade Union movement have also been maintained — the Trades Union Congress, the Labour Research Department, the Women's Parliament, National Council for Civil Liberties, the British Workers' Sports Association and Unity Theatre. A.C..T. branches in Westminster, Hammersmith, Harrow and Rugby have affiliated to their local Trades Councils. The Employment Bureau has continued to render efficient service to members and 165 applications for staff were handled. The Journal has enjoyed a consistent popularity, particularly witL members in the Force?, and the larger papei ration we have now obtained will ensure an increased circulation. Other sections of the Annual Report describe what the Union has done on such questionIncome Tax, the Benevolent Fund (still far short of the £5,000 target), the return to civil employment of serving members, the recently completed revision of Rules and many other matters. However, every member has the chance to read the Report for himself as it will be sent by post to everyone. Read it carefully, take pride in a good year's work, and above all play your part in making next year an even better one. Ralph Bond Note. — A report of the Annual Meeting on April 23rd will be given in the next issue. "PAY AS YOU EARN" INCOME TAX Supplementary notes to memorandum published in last issue, supplied by the Income Tax Advisory Service of the Inland Revenue Staff Federation. 1. This memorandum is chiefly concerned with procedure on and after 6th April, 1944, the date on which Pay As You Earn begins. Before that date every worker receiving £2 a a week or more, should have received his " Notice of Coding " and should have had any adjustments made if it was wrong. 2. Change of employment before 5th April. If a worker starts a new job before 5th April it is important that the Inspector of Taxes' office should know so that a Tax Deduction Card can be sent to the employer showing the correct coding. Any enquiries from the Tax Office should be answered at once. If a form is issued by the Tax Office it should be filled up at once. There is little time to make enquiries and the taxpayer should do all he can to help get his coding correct. 3. It is important to note that under Pay As You Earn an employer must deduct tax from employees getting over £2 a week if he has not received a code number on a tax deduction card. If an employee getting over £2 a week is not liable to tax, it is the code number which tells the employer this. 4. Change of employment after 6th of April. Whenever a worker getting over £2 a week leaves a job he should see that he gets parts 2 and 3 of form P. 45 from his late employer. This is important even if no tax is being deducted. On starting a new job he hands both parts of the form to his new employer. This form notifies the new employer what tax has been deducted and the worker's Code Number. If it is not handed in the employer must deduct tax on the basis that the worker is i single man, with no allowance for life assurance, pensions, contributions or anything else i.e., Code XI. 5. Lost Form P. 45. If a worker loses parts 2 and 3 of form P. 45 he should notify the office of the Inspector of Taxes or ask his new employer to do so, and should give the nam* and address of his old employer, and his work^ number, and any other details such as brand or contract, which will enable his Code Number to be traced. Until the Tax Office traci his previous papers they cannot tell the new employer what the code number should be, and the new employer must therefore deduct tax as if the worker were a single man and continue to do so until a Code number is notified. 6. Unemployment. If the worker goes to his new job within a week or two of leaving the old one. any refund of tax which mav be due will