Amendment proposed: 2, page 4, line 6, at end insert—
“(5) HMRC must contact every individual affected by the provisions of this section to inform them whether, as a result of the provisions of this section—
(a) they have become liable to pay the basic rate of income tax (when they were not previously so liable);
(b) they have become liable to pay the higher rate of income tax (when they were not previously so liable); and
(c) how much additional income tax they will pay as a result of the change.”—(Helen Morgan.)
This amendment would require HMRC to contact every individual who become liable to pay standard tax or move from standard to higher rate, and how much additional tax they will have to pay as a result.
Question put, That the amendment be made.