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1133614

	registered interest
	date	20/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 April 2019 to Question 236246, how many Economic Operator Registration and Identification numbers have been issued by HMRC to (a) VAT-registered and (b) non-VAT-registered UK exporters to EU countries in preparation for the UK leaving the EU.
	tabling member constituency	Carshalton and Wallington
	tabling member printed	Tom Brake
	uin	267154
	answer	answer is ministerial correction date of answer 25/06/2019 answer text <p>UK traders that only trade with the EU will need a UK Economic Operator Registration and Identification (EORI) number if the UK leaves the EU without a deal. Latest HMRC-validated data shows that 72,000 UK EORI numbers have been issued between December 2018 and 16 June 2019. A full breakdown of data to distinguish between VAT registered and non-VAT registered UK exporters is not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/06/2019 15:01:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	151 label Biography information for Tom Brake

1135525

	registered interest
	date	28/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Holidays Abroad: EU Countries
	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 effect of the UK leaving the EU on the (a) level of VAT charged on and (b) subsequent price of holidays for UK citizens travelling to the EU in the event that the UK leaves the EU (i) with and (ii) without an agreement.
	tabling member constituency	Carshalton and Wallington
	tabling member printed	Tom Brake
	uin	270696
	answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>The cost of a holiday is determined by tour operators and travel agents. VAT will be just one of the EU Exit factors that businesses will take into account when pricing holidays.</p><p> </p><p>In the event of no-deal, the Government has prepared legislation that would mean that sales of holidays to the EU would be free of VAT, as is the case now for holidays to the rest of the world. If Parliament passes the Withdrawal Agreement, there will be no change to the VAT treatment of holidays to the EU during the implementation period.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2019 14:49:14 answering member 3991 label Biography information for Jesse Norman
	tabling member	151 label Biography information for Tom Brake

1134289

	registered interest
	date	24/06/2019
	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, what recent estimate his Department has made of the numbers of (a) people with closed tax years who have been found liable for the 2019 Loan Charge and (b) promoters of loan schemes subject to the 2019 Loan Charge that have been convicted of criminal offences related to those loan charges.
	tabling member constituency	New Forest East
	tabling member printed	Dr Julian Lewis
	uin	268336
	answer	answer is ministerial correction date of answer 27/06/2019 answer text <p>The information 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>The loan charge was announced in Budget 2016, and 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. 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 material facts are misrepresented. For example, last month 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 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 question first answered 27/06/2019 16:15:47 answering member 3991 label Biography information for Jesse Norman
	tabling member	54 label Biography information for Sir Julian Lewis

1134290

	registered interest
	date	24/06/2019
	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, what recent assessment his Department has made of the risk of suicide among people subject to the 2019 Loan Charge.
	tabling member constituency	New Forest East
	tabling member printed	Dr Julian Lewis
	uin	268337
	answer	answer is ministerial correction date of answer 02/07/2019 answer text <p>The Government published a report on the loan charge in March 2019. The report was required by section 95 of Finance Act 2019, but goes wider than the review set out in legislation, explaining the rationale for the charge and considering its impacts. The report also provides information on how HM Revenue and Customs support those affected by the loan charge, including the introduction of a dedicated helpline. The report is available online at:</p><p><a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge" target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/07/2019 15:47:44 answering member 3991 label Biography information for Jesse Norman
	tabling member	54 label Biography information for Sir Julian Lewis

1134293

	registered interest
	date	24/06/2019
	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 suspend the 2019 Loan Charge and associated settlements and launch an independent review of the effects of that charge on people subject to it; and if he will make a statement.
	tabling member constituency	New Forest East
	tabling member printed	Dr Julian Lewis
	uin	268338
	answer	answer is ministerial correction date of answer 27/06/2019 answer text <p>Disguised remuneration schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding tax. These loans are no different to normal income in their purpose and effect, and HMRC’s position is that they are, and have always been, taxable.</p><p> </p><p>In accordance with an amendment to the Finance Act 2019, the Government published a report into disguised remuneration schemes. This can be found online at: <a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge" target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a>. The Government has no plans to review the policy.</p><p> </p><p>HMRC offers a range of taxpayer support services, both directly and through independent organisations, and would strongly encourage anyone who is affected by the charge to contact them and discuss their situation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 268454 question first answered 27/06/2019 14:59:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	54 label Biography information for Sir Julian Lewis

1134451

	registered interest
	date	25/06/2019
	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, what recent assessment his Department has made of the effect of the 2019 Loan Charge on the (a) mental health and (b) livelihoods of people affected by that Charge.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	268968
	answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>The Government published a report on the loan charge in March 2019. The report was required by section 95 of Finance Act 2019, but goes wider than the review set out in legislation, explaining the rationale for the charge and considering its impacts. The report also provides information on how HM Revenue and Customs (HMRC) support individuals affected by the loan charge including, where appropriate, referring individuals who need additional support to organisations such as Samaritans and Mind. The report is available online at:</p><p><a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge" target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:52:23 answering member 3991 label Biography information for Jesse Norman
	tabling member	373 label Biography information for Sir David Davis

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

1135572

	registered interest
	date	28/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking in response to the amendment to EU VAT directive (2006/112/EC), which gave the UK the flexibility to bring the rate of VAT for e-publications in line with the rate of VAT for their printed equivalents.
	tabling member constituency	West Lancashire
	tabling member printed	Rosie Cooper
	uin	270732
	answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>The Government keeps all taxes under review, including Value Added Tax (VAT).</p><p> </p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2019 14:46:50 answering member 3991 label Biography information for Jesse Norman
	tabling member	1538 label Biography information for Rosie Cooper

1133180

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department is planning to extend mandation of Making Tax Digital to other taxes.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266728
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266729 266730 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1133181

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when his Department plans to publish the planned consultation on the design of Making Tax Digital for corporation tax.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266729
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266728 266730 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd