HC Deb 10 March 1977 vol 927 cc640-1W
Dr. Edmund Marshall

asked the Chancellor of the Exchequer what would be the effects of changing the beginning of the taxation year to coincide with the beginning of a calendar month.

Mr. Robert Sheldon

Any change in the start of the income tax year to make it coincide with the beginning of a calendar month would require transitional arrangements. The extent and nature of these would depend on the month selected.