motion_title: Clause 5 - Basic rate limit and personal allowance for tax years 2026 and 2027-28
motion_text: 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.)