§ Mr. Wigleyasked the Chancellor of the Exchequer in what circumstances the Inland Revenue is empowered to ask a taxpayer who is a United Kingdom citizen to present to it his passport, or a photocopy of his passport; and if such action is normally taken in the case of a person who has inadvertently omitted to declare on his income tax return the interest on a £100 loan.
§ Mr. Robert SheldonThe Inland Revenue is empowered by the Finance Act 1976 to require a taxpayer to deliver documents which in its reasonable opinion contain or may contain information relevant to his tax liability. If the hon. Member will let me have particulars of the case he has in mind, I will be glad to have it looked into.