HC Deb 04 February 1964 vol 688 cc949-50
1. Mr. Ridley

asked the Chancellor of the Exchequer what evidence is required by the Commissioners of Inland Revenue to prove the existence of dependent relatives abroad for whom United Kingdom Income Tax allowances are claimed.

The Financial Secretary to the Treasury (Mr. Alan Green)

This varies with the allowance claimed. For wives and children marriage and birth certificates are normally called for. Where it is not practicable to insist on such certificates, alternative evidence such as an affidavit sworn by the dependant before a local magistrate is required; and a similar test would normally be applied for other dependent relatives abroad.

Mr. Ridley

Is my hon. Friend aware that some immigrants seem to have an inordinate number of dependent relatives still living abroad and that some solicitors who swear affidavits may not be of such impeccable standards when they live abroad rather than here? Will my hon. Friend urge the Chancellor to look into this matter from the point of view that some immigrants seem to be paying no tax at all due to this cause?

Mr. Green

I can assure my hon. Friend that the Inland Revenue has considerably strengthened its defences against unreasonable claims in recent years.