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1663839

	registered interest
	date	13/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-assessment: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the effectiveness of the level of fines issued by HMRC for the late submission of self-assessment tax returns for self-employed people who have not earned above the threshold for paying tax.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	201692
	answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>HMRC issues Self Assessment (SA) tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.​​ Late filing and payment penalties are charged to encourage customers to file on time, but HMRC can cancel a customer’s late filing penalty if the customer has a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.​</p><p> </p><p>From October 2011 the penalty legislation changed, from this point the capping of penalties was no longer factored into the calculation and any fixed penalty applied remained at the full amount regardless of liability. Although no change to the current penalty regime has been announced, Penalty Reform within Making Tax Digital will change the way HMRC calculates penalties for late Submission and late payment of tax. The new legislation will factor in the Liability amount, Filing frequency and length of time outstanding within its penalty calculations.</p><p> </p><p>In reforming late payment and late filing penalties HMRC’s aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 200538 question first answered 18/10/2023 14:20:24 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4786 label Biography information for Zarah Sultana

1680945

	registered interest
	date	09/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Research: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will take steps to reduce the (a) time taken and (b) administrative burden for small- and medium-sized businesses to make research and development tax credit claims.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	8856
	answer	answer is ministerial correction date of answer 15/01/2024 answer text <p>At Spring Budget 2023 the Government announced a new permanent rate of relief for the most R&amp;D intensive loss-making small and medium sized enterprises (SMEs). The Government also announced at Autumn Statement 2023 the merging of the current SME and RDEC (Research and Development Expenditure Credit) tax relief schemes from April 2024, simplifying the system and providing greater support for UK companies to drive innovation. Changes were also made reducing the intensity threshold in the R&amp;D intensives scheme from April 2024, allowing around 5,000 extra SMEs to qualify for an enhanced rate of relief.</p><p> </p><p>From 8<sup>th</sup> August 2023 it became mandatory to provide detailed information upfront before submitting an R&amp;D claim, supporting claimants in getting their tax right and reducing the need for HMRC to ask for further information to check claims.</p><p> </p><p>HMRC also continues to promote the Advanced Assurance scheme to eligible SMEs (eligibility includes companies with a turnover of below £2 million and less than 50 employees) applying for R&amp;D tax relief for the first time, to give certainty and assure compliance with the R&amp;D tax regime.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/01/2024 16:28:24 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4786 label Biography information for Zarah Sultana

1682196

	registered interest
	date	15/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Theatre: Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the Government’s draft legislative changes to part 15C of the Corporation Tax Act 2009 on (a) jobs and (b) new productions in the theatre sector; and if he will meet UK Theatre and the Society of London Theatre to discuss those changes.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	9669
	answer	answer is ministerial correction date of answer 18/01/2024 answer text <p>HMRC has published two information notes on Administrative changes to the creative industry tax reliefs and, Clarifications of the rules for cultural tax reliefs. These notes include impacts of the changes and can be found here: <a href="https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs" target="_blank">Administrative changes to the creative industry tax reliefs - GOV.UK (www.gov.uk)</a> and <a href="https://www.gov.uk/government/publications/clarifications-of-the-rules-for-cultural-tax-reliefs" target="_blank">Clarifications of the rules for cultural tax reliefs - GOV.UK (www.gov.uk)</a></p><p> </p><p>Officials held a meeting with Society of London Theatre to discuss the theatre tax relief draft legislative changes on 23 November 2023.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 18/01/2024 16:48:56 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4786 label Biography information for Zarah Sultana

1685164

	registered interest
	date	25/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Gyms: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an estimate of the proportion of VAT that was collected on gym memberships in each of the last five years.
	tabling member constituency	Colchester
	tabling member printed	Will Quince
	uin	11505
	answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on gym memberships. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/02/2024 13:15:57 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4423 label Biography information for Will Quince

1666222

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Osteoporosis: Fractures
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the potential impact of (a) people leaving work and (b) sick days taken due to osteoporotic fractures on tax revenues.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	203558
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>The government does not have estimates for the impact on tax revenues of osteoporotic fractures. However, the government recognises the importance of boosting people’s health for their own benefit, as well as for the wider labour market and the Exchequer.</p><p> </p><p>At the Spring Budget, the Chancellor announced a range of measures to support improved population health outcomes and increase the employment rate and hours worked among those with a health condition or disability. For musculoskeletal (MSK) conditions in particular, this included scaling up MSK hubs in the community and ensuring digital resources such as apps for management of mental health and MSK conditions are readily available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 15:21:55 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4602 label Biography information for Wera Hobhouse

1668547

	registered interest
	date	08/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Fuels
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of utilising UK Emissions Trading Scheme revenues from aviation to fund UK-based sustainable aviation fuel production.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	883
	answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>Widespread hypothecation of tax revenues can undermine the government’s ability to flexibly manage the public finances.</p><p> </p><p>Receipts from the ETS are used to fund the Net Zero transition, and public services more broadly, across the UK.</p><p> </p><p>The UK’s SAF programme is one of the most comprehensive in the world. We are stimulating demand through our ambitious SAF mandate and are continuing to invest in domestic production to boost domestic supply and help to overcome the investment barrier of proving the technology at commercial scale.</p> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 15/11/2023 15:34:43 answering member 4850 label Biography information for Gareth Davies
	tabling member	4602 label Biography information for Wera Hobhouse

1684086

	registered interest
	date	22/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hong Kong: Financial Services
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the viability of Hong Kong as an international financial centre.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	10862
	answer	answer is ministerial correction date of answer 30/01/2024 answer text <p>The government monitors the operation and functioning of the international financial system on an ongoing basis.</p><p> </p><p>As noted in the latest Six-Monthly report on Hong Kong, published by the FCDO on 19 September 2023, Hong Kong continues to be recognised as an international financial centre with sole discretion over its monetary and financial policies.</p> answering member constituency Hitchin and Harpenden answering member printed Bim Afolami question first answered 30/01/2024 16:28:39 answering member 4639 label Biography information for Bim Afolami
	tabling member	4602 label Biography information for Wera Hobhouse

1686044

	registered interest
	date	30/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	State Retirement Pensions: Underpayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many (a) letters have been issued to people who are likely to have been underpaid their state pension as a result of their national insurance record not including the correct entitlement of home responsibilities protection, (b) responses have been received and (c) people have had their state pension increased as a result; and how much has been paid in arrears as of 30 January 2024.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	12147
	answer	answer is ministerial correction date of answer 05/02/2024 answer text <p>The main corrections exercise for the historic Home Responsibilities Protection issue began in Autumn 2023. HMRC and DWP are currently working through the initial responses at this early stage in the exercise.</p><p> </p><p>The Government will publish key management information on the exercise, established between the HMRC and DWP regularly, beginning in the coming months.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 05/02/2024 16:26:31 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1686043

	registered interest
	date	30/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many additional staff he has (a) recruited and (b) transferred from other roles in order to process additional changes to National Insurance records arising from (i) the HMRC exercise to correct errors in records relating to Home Responsibilities Protection and (ii) the forthcoming online service on payment of voluntary NI contributions.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	12146
	answer	answer is ministerial correction date of answer 05/02/2024 answer text <p>HMRC has recruited 42 FTE (Admin Officers) to support the 18 months Home Responsibilities Protection (HRP) exercise, adding to the small core team in situ, there has been no transfer of operational resource to HRP. The forthcoming online service for the payment of voluntary NI contributions, will allow HMRC to see a reduction in the operational resource supporting the current route. In April 2023 we deployed an additional 200 FTE to support the payment of voluntary National Insurance in a telephony/post capacity.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 05/02/2024 16:29:55 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1667949

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people who have paid voluntary National Insurance contributions for one or more years are waiting to have those contributions credited to their National Insurance record; what the average waiting time is between paying voluntary National Insurance contributions and having them credited to a National Insurance record; and when he expects individuals to be able to view such contributions online.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	498
	answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>Information on how many people have paid voluntary National Insurance contributions for one or more years and are waiting to have those contributions credited to their National Insurance record is not readily available and could only be obtained at disproportionate cost.</p><p> </p><p>The average waiting time between a customer paying National Insurance contributions and having them credited to a National Insurance record is currently 12 working days, Class 3 allocations are currently being prioritised due to the Class 3 payment extension announcement.</p><p> </p><p>Payments should show on customer records within 8 weeks of when a customer calls the NI helpline. If a customer makes a payment of voluntary National Insurance Contributions, the payment will automatically allocate into their National Insurance record when the money is cleared by HMRC’s banking system. It normally takes a day to then be visible for the customer to view. However, this could take up to 8 week if there is any kind of discrepancy that causes a rejection that requires further investigation.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/11/2023 15:16:11 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain