HC Deb 12 April 1978 vol 947 cc443-4W
Mr. Ralph Howell

asked the Chancellor of the Exchequer how his Department checks the authenticity of dependants of immigrants for whom tax allowances are claimed, when the dependants concerned reside outside the United Kingdom.

Mr. Robert Sheldon

It is the Revenue's practice to seek marriage and birth certificates, and sometimes school certificates also, where claimants are required to prove that they have wives or children living overseas. These certificates are examined by a specialist section who, where necessary, refer documents abroad to the issuing authority to verify their authenticity.

The Revenue also seeks evidence of the remittance of money where appropriate, for example, in support of claims for elderly relatives.