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1138431

	registered interest
	date	11/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected from large companies in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	276208
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><ul><li><p>Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p></li><li><p>Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p></li><li><p>Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC do not record data on penalties issued by size of business.</p></li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:06:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1138116

	registered interest
	date	10/07/2019
	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, with reference to Lords Economic Affairs Sub-Committee report, The Powers of HMRC: Treating Taxpayers Fairly, HL Paper 242, published on 4 December 2018, for what reason the Government’s response did not answer paragraph 70 on the Loan Charge; when he plans respond to the points raised in that paragraph on the culpability of employers who directed people to use Disguised Remuneration schemes; and if he will make a statement.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	275726
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>HM Revenue and Customs (HMRC) have not seen evidence of individuals being forced to use a DR scheme. HMRC will consider the details of each case, but individuals are responsible for their own tax affairs, for disclosing their tax affairs to HMRC, and for paying the right tax. Employers cannot dictate what someone puts on their tax return.</p><p> </p><p>The Government responded in detail to each of the individual recommendations made by the Lords Economic Affairs Sub-Committee. The response is online at: <a href="http://www.parliament.uk/documents/lords-committees/economic-affairs/Govt%20HMRC%20Powers%20report%2022%20Jan%202019%20.pdf" target="_blank">www.parliament.uk/documents/lords-committees/economic-affairs/Govt%20HMRC%20Powers%20report%2022%20Jan%202019%20.pdf</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:12:04 answering member 3991 label Biography information for Jesse Norman
	tabling member	3930 label Biography information for Caroline Lucas