Tax Man

"If you are unable to pay, sir, I am instructed by the Revenue to break both your legs and pull off your thumbs sir."

- Tax Man to Rimmer

The Tax Man is the minor antagonist from Red Dwarf episode Better Than Life. He is a unnamed cruel taxman from the Outland Revenue.

He is portrayed by Ron Pember.

History
When Rimmer is playing Better Than Life which fulfills all player's wishes, it also detects his subconscious ones. However, Rimmer hates himself due many failures in his miserable life, and therefore the Game soon becomes hell for him.

After ending up in a terrible marriage and having many bratty children, Rimmer encounters a Tax Man from the Outland Revenue who asks him to pay his $£18,000 debt immediately. He says with a grin that the Revenue ordered him to break both of Rimmer's legs and to pull of his fingers if Rimmer wasn't able to pay. Lister offers to pay the debt, but his money becomes vanish because of Rimmer's self-hatred.

When the Boys from the Dwarf eventually leave the Game, Rimmer gets a letter which informs him he was promoted to a navigation officer. Happy Rimmer is then interrupted by the Tax Man who suddenly jumps out of the wardrobe, revealing to the Boys thy are still in the Game. The smiling Tax Man nails Rimmer's hand to a table and smashes on of his thumbs with a hammer before the game ends for real.