Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1135166

registered interest
date	27/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Share Fishermen: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether people participating in the Share Fisherman Scheme will be able to continue to participate in the scheme for the length of their working lives.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	270381
answer	answer is ministerial correction date of answer 05/07/2019 answer text <p>The current voluntary payment scheme for share fishermen was introduced to help customers with an uncertain earning pattern to save towards their income tax liability, which is accounted for and paid via the annual self-assessment (SA) process. The scheme is supported by Barclays, operating special bank accounts, from which HMRC can periodically withdraw funds.</p><p>These arrangements no longer meet banking regulations. There has also been very low take-up of the voluntary payment scheme, so HMRC are working with Barclays to review what services can be offered to share fishermen in future, taking into account developments in the income tax self-assessment process and wider tax administration as well as the payment options available to other taxpayers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2019 09:47:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1135210

registered interest
date	27/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will undertake an investigation of the steps that HMRC has taken in respect of the application of the 2019 Loan Charge to people on low incomes.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	270356
answer	answer is ministerial correction date of answer 05/07/2019 answer text <p>Disguised Remuneration (DR) schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding income tax and National Insurance contributions.</p><p> </p><p>HM Revenue and Customs (HMRC) are building a dedicated team focused solely on working with those who may be struggling to pay the loan charge by the normal payment deadline. For those seeking to settle their DR liabilities, or to pay the loan charge, HMRC will work with any individuals, regardless of income, to reach a manageable and sustainable payment plan wherever possible. There are no maximum payment periods.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2019 09:41:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1134808

registered interest
date	26/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to publish a response to the consultation on Off-payroll working rules from April 2020.
tabling member constituency	Reigate
tabling member printed	Crispin Blunt
uin	269595
answer	answer is ministerial correction date of answer 05/07/2019 answer text The Government consulted on the detailed operation of the off-payroll reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation; these will be taken into account in the design of the draft Finance Bill legislation, to be published on 11 July. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2019 09:53:47 answering member 3991 label Biography information for Jesse Norman
tabling member	104 label Biography information for Crispin Blunt

1134863

registered interest
date	26/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people with closed tax years are affected by the 2019 Loan Charge.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	269719
answer	answer is ministerial correction date of answer 05/07/2019 answer text <p>The information you have requested is not available. HMRC are working through the settlement process with those Disguised Remuneration users who came forward to settle their tax affairs before 5 April 2019.</p><p> </p><p>Scheme users who chose not to repay the outstanding loan, or agree a settlement with HMRC, by 5 April 2019, are now liable for the loan charge and should report it as part of their 2018-19 tax liability.</p><p> </p><p>To date, no promoters of disguised remuneration (DR) schemes have been convicted of criminal offences related to DR schemes as such. There are no criminal offences specific to the promotion of mass marketed tax avoidance schemes but HMRC may conduct a criminal investigation into an individual’s actions when, for example, reliance is placed on a false or altered document, or if the material facts are misrepresented. In May, six individuals were arrested on suspicion of promoting fraudulent loan charge arrangements.</p><p> </p><p>Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes, resulting in over 100 years in custodial sentences. A significant number of avoidance scheme promoters are currently under criminal investigation by HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269723 question first answered 05/07/2019 09:18:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1134878

registered interest
date	26/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Convictions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many criminal convictions there have been of promoters of loan schemes subject to the 2019 Loan Charge.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	269723
answer	answer is ministerial correction date of answer 05/07/2019 answer text <p>The information you have requested is not available. HMRC are working through the settlement process with those Disguised Remuneration users who came forward to settle their tax affairs before 5 April 2019.</p><p> </p><p>Scheme users who chose not to repay the outstanding loan, or agree a settlement with HMRC, by 5 April 2019, are now liable for the loan charge and should report it as part of their 2018-19 tax liability.</p><p> </p><p>To date, no promoters of disguised remuneration (DR) schemes have been convicted of criminal offences related to DR schemes as such. There are no criminal offences specific to the promotion of mass marketed tax avoidance schemes but HMRC may conduct a criminal investigation into an individual’s actions when, for example, reliance is placed on a false or altered document, or if the material facts are misrepresented. In May, six individuals were arrested on suspicion of promoting fraudulent loan charge arrangements.</p><p> </p><p>Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes, resulting in over 100 years in custodial sentences. A significant number of avoidance scheme promoters are currently under criminal investigation by HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269719 question first answered 05/07/2019 09:18:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1134940

registered interest
date	26/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Musical Instruments: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress he has made in negotiations with the European Commission on ensuring that musicians’ (a) instruments and (b) equipment can move freely between the UK and the EU when the UK leaves the EU.
tabling member constituency	Newport West
tabling member printed	Ruth Jones
uin	269790
answer	answer is ministerial correction date of answer 05/07/2019 answer text <p>The Government’s priority is to keep goods moving and avoid delays at the border. If the UK leaves the EU without a deal, the same customs rules will broadly apply to transporting instruments and equipment to the EU as apply to trade between the UK and non-EU countries. This will include the use of temporary admission and applications for Returned Goods Relief.</p><p> </p><p>ATA carnets are also available for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory, which will not be sold and which will return to the country of origin. This includes musical instruments.</p><p> </p><p>If the UK does leave the EU without a deal, the process of using an ATA Carnet (or a temporary admission declaration) will become an acceptable option for moving goods temporarily between the UK and EU, as the UK will become a single customs territory.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2019 09:43:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4716 label Biography information for Ruth Jones