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Country code |
GB |
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Repository code |
234 |
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Repository |
National Records of Scotland |
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Reference |
IRS |
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Title |
Inland Revenue (Scotland) Records |
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Dates |
1782-2000 |
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Access status |
Restricted |
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Access conditions |
Records in the series IRS5-14 were originally shown with closure periods of 125 years. This should now be ignored and a closure period of 75 years applied. |
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Location |
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Description |
1 Statutory returns by bankers, 1826-1852
2 Land tax files, 1890-1964
3 Land tax miscellanea, 1794-1949
4 Land tax collection books, 1814-1965
5 Personal legacy registers, 1804-1829
6 Return ledgers for inventory duty, 1831-1892
7 Residue duty account books, 1808-1897
8 Legacy receipt books, 1796-1865
9 Register of inventories received from commissary offices, 1824-1862
10 Testate registers, 1828-1836
11 Intestate registers, 1829-1861
12 Succession duty registers, 1853-1861
13 General registers, 1880-1906
14 Death indexes, 1870-1907
15 Controller, Inland Revenue: Stamps and Taxes files, 1836-1996
16 Specimen currency notes, 1860-1974
17 Land tax redemption, 1934-1964
18 Miscellaneous records from local offices, 1782-1972
19 Controller, Inland Revenue: Collection Branch Administration records, 1934-1973
20 Death duty files, 1842-2000
21 Scottish charities, 1810-1988
22 Records of the Clerks to the Commissioners of Taxes in Scotland: Edinburgh North Division, 1842-1919
23 Solicitor's Office (Scotland): Arrears files, 1972-1994
24 Controller Scotland Enforcement Section records, 1950-1998
25 Enforcement Section: General arrears case files, 1970-1992
26 Estate Duty Office: Establishment Files: Staffing during First World War, 1913-1917
27 Estate Duty Office: Remission of Death Duty for Individuals Killed in War, 1914-1948
28 Board of Inland Revenue (Scotland): Annual reports, 1857-1863
29 Board of Inland Revenue (Scotland) and predecessors: Early administrative records, 1783-1926
51-134 Valuation Office (Scotland): Field books and maps (on county basis), 1910-1920 |
|
Level |
Fonds |
|
Format |
Text |
|
Language |
English |
|
Related material |
A numerical list of the classes of records contained within this volume will be found in the Summary Catalogue, a copy of which is available in the Historical Search Room. |
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Archival history |
Deposited in the National Archives of Scotland in terms of Section 5(1) of the Public Records (Scotland) Act, 1937 and Section 3(8) of the Public Records Act, 1958. |
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