§ Mr. Rooker
asked the Chancellor of the Exchequer what is the procedure by which the Inland Revenue will identify for 1981–82 those women aged 60 to 64 years who will become taxpayers by virtue of income consisting of basic retirement pension and graduated pension only and who have not been income tax payers previously due to the combined values of basic pension and average graduated pension being either below the value of the single tax allowance of the Inland Revenue's assessing tolerance.
§ Mr. Lawson
[pursuant to his reply, 30 March 1981, c. 26]: Under an arrangement set up last year the Inland Revenue is notified of all pension awards, so that cases in which there is liability to tax may be identified from this information. Also, employers are required to notify tax offices where an employee ceases work on retirement, and this enables the Inland Revenue, by direct inquiry of the individual, to obtain information about the receipt of a National Insurance retirement pension and so determine any tax liability.