HC Deb 18 June 1981 vol 6 c414W
Mr. Lyell

asked the Chancellor of the Exchequer whether the proposed computer system to be used by the Inland Revenue and other Departments will allow the institution of a full tax credit system.

Mr. Peter Rees

The PAYE computer system which it is planned to introduce will be capable of adaption to possible future changes in the administration and structure of income tax, including tax credits. A change of this magnitude could not be made without a long period of advance planning and preparation.