To ask the Chancellor of the Exchequer pursuant to the answer of 15 September 2011, Official Report, column 1268W, on child benefit,
(1) by what means a higher rate taxpayer who is not currently obliged to complete a tax return will be required to inform HM Revenue and Customs of their household child benefit status;
(2) by what means a higher rate taxpayer will be able to inform HM Revenue and Customs if their household is in receipt of child benefit if they are not required to complete a tax return.
The changes to child benefit will be administered through the tax system. People will be able to either contact HMRC to stop receiving child benefit or have it recovered through the PAYE or self-assessment systems. The withdrawal will be implemented through existing systems and processes. Further details of the changes to child benefit will be announced in due course.