HC Deb 21 June 1977 vol 933 cc441-2W
Mr. Gwilym Roberts

asked the Chancellor of the Exchequer what plans he has for introducing tax clearance certificates necessary to be obtained by every migrant before emigrating.

Mr. Robert Sheldon,

pursuant to his reply[Official Report,20th June 1977; Vol. 933, c. 323], gave the following answer:

I would refer my hon. Friend to the answer given to my hon. Friend the Member for Birmingham, Perry Barr (Mr. Rooker) on 11th May.

Mr. Gwilym Roberts

asked the Chancellor of the Exchequer what are the latest estimates available for each of the last five financial years of the tax revenue lost to Her Majesty's Government as a result of British citizens taking up residence in other countries; what steps he is taking to recover these taxes; and if he will make a statement.

Mr. Robert Sheldon,

pursuant to his reply[Official Report,20th June 1977; Vol. 933, c. 323], gave the following information:

The amounts of tax uncollected from individuals known to have gone abroad in the last five years for which figures are available are as follows:

ance to £1,105, £1,160 and £1,210 respectively, (d) of raising the married age allowance to £1,716, £1,760, £1,790 and £1,905 respectively, and (e) of raising the limit contained in Section 8(1B) of the Taxes Act to £3,330, £3,750 and £4,000, respectively.

Mr. Robert Sheldon,

pursuant to his reply[Official Report,13th June 1977; Vol. 933, c. 84–5], circulated the following information:

On the assumption of full implementation of the Budget proposals, the estimated costs for 1977–78 are as follows:

Year ended 31st October £ million
1972 1.5
1973 1.0
1974 1.5
1975 2.4
1976 1.7*
*Estimate.

It is not known how many of the defaulting taxpayers were British citizens.

The figures shown relate to tax for which all available means of collection action have already been exhausted. It may be possible to collect such tax if the taxpayer comes within the jurisdiction of United Kingdom law at some later time.

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