§ Mrs. Chalker
asked the Chancellor of the Exchequer what notification of impending tax changes in 1978–79 and thereafter has been sent to United Kingdom taxpayers currently in receipt of child tax allowances whose children live overseas when it was sent; and if he will publish the details in the Official Report.
§ Mr. Robert Sheldon,
pursuant to his reply [Official Report, 2nd February 1977; Vol. 925, c. 188], gave the following information: All taxpayers subject to PAYE are now being sent form P3 (CB) with their 1977–78 notices of coding. This form refers to the Government's intention to phase out tax allowances for children under 11 by April 1979, sets out the general arrangements for these allowances in 1977–78, and invites the parents of children living outside the United Kingdom to claim under the special arrangements for them in 1977–78—which were announced in my right hon. Friend's statement of 14th December. No announcement has yet been made concerning arrangements in 1978–79 or subsequently for children living overseas.