HC Deb 17 June 1976 vol 913 cc230-1W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware that certain religions allow a man more than one wife and that children of such marriages are taken to be legitimate children of the father; whether any such person can claim income tax relief for each of these children, whether legitimate or otherwise and whether or not these children are actually resident in the United Kingdom; and what action is taken to stop claims for tax relief for children who are not the responsibility of the claimant.

Mr. Robert Sheldon

The income tax child allowance may be claimed for a child of any legitimate marriage; it may also be claimed for any other child, including an illegitimate child, of whom the claimant can show that he has custody and whom he maintains at his own expense. Entitlement does not depend upon the child being resident in the United Kingdom.

The Inland Revenue is fully aware of the possibility of tax avoidance by false claims to allowances for dependants abroad. Claimants may be required to produce satisfactory evidence of their relationship with and, where necessary, financial support of the children concerned. A specialist section of the Inland Revenue Head Office is responsible for the general oversight of these claims and the examination and verification of documents.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware that in many areas of India, Pakistan, Bangladesh, etc., there is no satisfactory system of registration of births: and what action is taken to check when British residents claim tax relief for their children in these countries that these children are really theirs and that they are actually maintaining those children for whom tax relief is claimed.

Mr. Robert Sheldon

The system of registration of birth and of many civil documents is sometimes more rudimentary in these areas than in this country; but it is generally possible to produce relevant documentary evidence—for example, in the form of a birth or a school certificate in support of claims to income tax child allowance for children residing in these countries. Where proof of maintenance is concerned, evidence of remittances, often in the form of money order counterfoils and bank transfer slips, may be required.