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922426
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Department of Health and Social Care more like this
star this property answering dept id 17 more like this
star this property answering dept short name Health and Social Care more like this
star this property answering dept sort name Health and Social Care more like this
star this property hansard heading Department of Health and Social Care: Re-employment more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text Can the Secretary of State for Health and Social Care, how many staff made redundant by his Department between January and March 2017 have been reemployed by his Department on (a) permanent, (b) agency or (c) contractor contracts. more like this
star this property tabling member constituency Leeds North West more like this
star this property tabling member printed
Alex Sobel more like this
star this property uin 152853 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>No staff have been reemployed by the Department who previously left under compulsory or voluntary redundancy, between January and March 2017.</p> more like this
star this property answering member constituency Gosport more like this
star this property answering member printed Caroline Dinenage more like this
star this property question first answered
less than 2018-06-20T11:09:19.497Zmore like thismore than 2018-06-20T11:09:19.497Z
star this property answering member
4008
star this property label Biography information for Dame Caroline Dinenage more like this
unstar this property tabling member
4658
unstar this property label Biography information for Alex Sobel more like this
922373
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how many individuals declared the use of a loan scheme on their tax return for the most recent year for which figures are available. more like this
star this property tabling member constituency Eastbourne more like this
star this property tabling member printed
Stephen Lloyd more like this
star this property uin 152726 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid.</p><p> </p><p>DR scheme users took home almost all of their pay tax-free. However, these schemes never worked and the amounts paid were always taxable under the law at the time.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contributes towards the public-funded services from which they benefit. HMRC has provided a number of opportunities for DR scheme users to settle their tax affairs, and is actively encouraging scheme users to come forward and settle their tax position ahead of the loan charge arising. HMRC will help those who are in genuine financial difficulty by allowing them to pay their tax bill over time. The charge on DR loans is specifically targeted at these contrived tax avoidance schemes and is not expected to have significant effects on the economy or the NHS.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the charge on DR loans. Further information can be found at the ‘Disguised remuneration: further update’ policy paper: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p> </p><p>The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry. No estimate of the number of individuals affected at sector level is available.</p><p> </p><p>Fewer than 30 individuals declared the use of a loan scheme on their Self Assessment tax returns for the 2016/17 tax year. No estimate has been made of the number of schemes currently operating in the UK. HM Revenue and Customs (HMRC) continues to challenge avoidance schemes that are declared, and carries out extensive investigation work to track down those that are not.</p><p> </p><p>Enquiries into DR tax avoidance cases can be time consuming and take several years because of the very complex nature of the arrangements. HMRC also relies on the cooperation of scheme users to provide information and agree to pay the tax they owe. A breakdown of the number of DR cases open by the number of years they have been open is not available, as HMRC’s operational data is not held in a way where this information is readily accessible.</p><p> </p><p>Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The loan charge will not change this principle and HMRC will pursue employers who have used DR schemes for the tax that is due. HMRC will only go to the employee to settle their income tax liability in cases where it cannot reasonably be collected from the employer, for example where the employer is no longer in existence.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to one million pounds where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
152724 more like this
152725 more like this
152727 more like this
152728 more like this
152729 more like this
152730 more like this
152731 more like this
152732 more like this
star this property question first answered
less than 2018-06-20T15:13:36.107Zmore like thismore than 2018-06-20T15:13:36.107Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
3968
unstar this property label Biography information for Stephen Lloyd more like this
922448
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Bounty Services: Birkenhead more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how many new parents received bounty packs with paperwork containing information on applying for child benefit in Birkenhead in (a) 2016-17 and (b) 2017-18. more like this
star this property tabling member constituency Birkenhead more like this
star this property tabling member printed
Frank Field more like this
star this property uin 152655 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-15more like thismore than 2018-06-15
star this property answer text <p>HMRC does not hold this information.</p> more like this
star this property answering member constituency South West Norfolk more like this
star this property answering member printed Elizabeth Truss more like this
star this property question first answered
less than 2018-06-15T11:11:15.047Zmore like thismore than 2018-06-15T11:11:15.047Z
star this property answering member
4097
star this property label Biography information for Elizabeth Truss more like this
unstar this property tabling member
478
unstar this property label Biography information for Lord Field of Birkenhead more like this
922375
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how many people will (a) be affected by and (b) incur liabilities due to the 2019 Loan Charge; and of those people who (i) are or (ii) were accruing liabilities (A) doctors, (B) nurses, (C) teachers and (D) social workers. more like this
star this property tabling member constituency Eastbourne more like this
star this property tabling member printed
Stephen Lloyd more like this
star this property uin 152728 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid.</p><p> </p><p>DR scheme users took home almost all of their pay tax-free. However, these schemes never worked and the amounts paid were always taxable under the law at the time.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contributes towards the public-funded services from which they benefit. HMRC has provided a number of opportunities for DR scheme users to settle their tax affairs, and is actively encouraging scheme users to come forward and settle their tax position ahead of the loan charge arising. HMRC will help those who are in genuine financial difficulty by allowing them to pay their tax bill over time. The charge on DR loans is specifically targeted at these contrived tax avoidance schemes and is not expected to have significant effects on the economy or the NHS.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the charge on DR loans. Further information can be found at the ‘Disguised remuneration: further update’ policy paper: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p> </p><p>The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry. No estimate of the number of individuals affected at sector level is available.</p><p> </p><p>Fewer than 30 individuals declared the use of a loan scheme on their Self Assessment tax returns for the 2016/17 tax year. No estimate has been made of the number of schemes currently operating in the UK. HM Revenue and Customs (HMRC) continues to challenge avoidance schemes that are declared, and carries out extensive investigation work to track down those that are not.</p><p> </p><p>Enquiries into DR tax avoidance cases can be time consuming and take several years because of the very complex nature of the arrangements. HMRC also relies on the cooperation of scheme users to provide information and agree to pay the tax they owe. A breakdown of the number of DR cases open by the number of years they have been open is not available, as HMRC’s operational data is not held in a way where this information is readily accessible.</p><p> </p><p>Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The loan charge will not change this principle and HMRC will pursue employers who have used DR schemes for the tax that is due. HMRC will only go to the employee to settle their income tax liability in cases where it cannot reasonably be collected from the employer, for example where the employer is no longer in existence.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to one million pounds where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
152724 more like this
152725 more like this
152726 more like this
152727 more like this
152729 more like this
152730 more like this
152731 more like this
152732 more like this
star this property question first answered
less than 2018-06-20T15:13:36.233Zmore like thismore than 2018-06-20T15:13:36.233Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
3968
unstar this property label Biography information for Stephen Lloyd more like this
922374
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how many tax inquiries on disguised remuneration schemes have been open for more than than (a) five, (b) seven and (c) 10 years. more like this
star this property tabling member constituency Eastbourne more like this
star this property tabling member printed
Stephen Lloyd more like this
star this property uin 152727 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid.</p><p> </p><p>DR scheme users took home almost all of their pay tax-free. However, these schemes never worked and the amounts paid were always taxable under the law at the time.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contributes towards the public-funded services from which they benefit. HMRC has provided a number of opportunities for DR scheme users to settle their tax affairs, and is actively encouraging scheme users to come forward and settle their tax position ahead of the loan charge arising. HMRC will help those who are in genuine financial difficulty by allowing them to pay their tax bill over time. The charge on DR loans is specifically targeted at these contrived tax avoidance schemes and is not expected to have significant effects on the economy or the NHS.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the charge on DR loans. Further information can be found at the ‘Disguised remuneration: further update’ policy paper: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p> </p><p>The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry. No estimate of the number of individuals affected at sector level is available.</p><p> </p><p>Fewer than 30 individuals declared the use of a loan scheme on their Self Assessment tax returns for the 2016/17 tax year. No estimate has been made of the number of schemes currently operating in the UK. HM Revenue and Customs (HMRC) continues to challenge avoidance schemes that are declared, and carries out extensive investigation work to track down those that are not.</p><p> </p><p>Enquiries into DR tax avoidance cases can be time consuming and take several years because of the very complex nature of the arrangements. HMRC also relies on the cooperation of scheme users to provide information and agree to pay the tax they owe. A breakdown of the number of DR cases open by the number of years they have been open is not available, as HMRC’s operational data is not held in a way where this information is readily accessible.</p><p> </p><p>Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The loan charge will not change this principle and HMRC will pursue employers who have used DR schemes for the tax that is due. HMRC will only go to the employee to settle their income tax liability in cases where it cannot reasonably be collected from the employer, for example where the employer is no longer in existence.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to one million pounds where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
152724 more like this
152725 more like this
152726 more like this
152728 more like this
152729 more like this
152730 more like this
152731 more like this
152732 more like this
star this property question first answered
less than 2018-06-20T15:13:36.17Zmore like thismore than 2018-06-20T15:13:36.17Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
3968
unstar this property label Biography information for Stephen Lloyd more like this
922453
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Members: Correspondence more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, if he will arrange for a response to be sent to the letter from the hon. Member for Slough of 30 April 2018 sent on behalf of a constituent to the Chief Secretary to the Treasury, reference TD2873. more like this
star this property tabling member constituency Slough more like this
star this property tabling member printed
Mr Tanmanjeet Singh Dhesi more like this
star this property uin 152846 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-15more like thismore than 2018-06-15
star this property answer text <p>I have replied to the hon. Member for Slough. A copy of my reply has also been sent by email.</p> more like this
star this property answering member constituency South West Norfolk more like this
star this property answering member printed Elizabeth Truss more like this
star this property question first answered
less than 2018-06-15T11:13:08.91Zmore like thismore than 2018-06-15T11:13:08.91Z
star this property answering member
4097
star this property label Biography information for Elizabeth Truss more like this
unstar this property tabling member
4638
unstar this property label Biography information for Mr Tanmanjeet Singh Dhesi more like this
922428
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Motor Vehicles: Hydrogen more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 11 June to Question 150632 on Motor Vehicles: Hydrogen, whether the difference between his Government’s allocation of £30 million for hydrogen fuel cell electric vehicle refuelling and £200 million for battery electric vehicle charging infrastructure in the Charging Infrastructure Investment Fund reflects a departmental preference on future transport choices. more like this
star this property tabling member constituency Wakefield more like this
star this property tabling member printed
Mary Creagh more like this
star this property uin 152703 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-15more like thismore than 2018-06-15
star this property answer text The government’s approach to future transport choices is technology neutral and we seek to encourage different forms of technology wherever available. Hydrogen fuel cell electric vehicles (FCEVs) are zero emission vehicles and have the potential to play a significant role, alongside battery electric vehicles, in improving air quality and decarbonising road transport. The development and deployment of FCEVs is at an earlier stage than for battery electric vehicles, and policy measures reflect differing levels of market maturity. more like this
star this property answering member constituency Newark more like this
star this property answering member printed Robert Jenrick more like this
star this property question first answered
less than 2018-06-15T09:38:39.637Zmore like thismore than 2018-06-15T09:38:39.637Z
star this property answering member
4320
star this property label Biography information for Robert Jenrick more like this
unstar this property tabling member
1579
unstar this property label Biography information for Mary Creagh more like this
922515
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Students: Private Rented Housing more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 12 June to Question 149630 on student private rented housing; what estimate his Department has made of the expected contribution to the public purse of the removal of tax advantages from holding UK property through offshore companies. more like this
star this property tabling member constituency Denton and Reddish more like this
star this property tabling member printed
Andrew Gwynne more like this
star this property uin 152687 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>At Budget 2016 it was announced that, from July 2016, offshore property developers would be taxed on all the profits they make from developing UK land. The latest estimate of this measure’s yield is set out on page 212 of the Office for Budget Responsibility’s Economic and Fiscal Outlook: March 2018.</p><p> </p><p>The government announced at Autumn Budget 2017 that from April 2019 non-residents would be taxed on all the gains they make from UK land and buildings and from April 2020 the rental income received by offshore companies would be subject to the same tax rules and rates which apply to property income as UK companies. The estimated yield of these measures is set out in table 2.1 of the Autumn Budget 2017 document.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-20T15:18:29.977Zmore like thismore than 2018-06-20T15:18:29.977Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
1506
unstar this property label Biography information for Andrew Gwynne more like this
922516
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Students: Private Rented Housing more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 12 June to Question 149631 on students: private rented housing, whether he plans to devise a method to identify businesses that collect rental income from student accommodation. more like this
star this property tabling member constituency Denton and Reddish more like this
star this property tabling member printed
Andrew Gwynne more like this
star this property uin 152688 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>HMRC do not collect this information because identifying lettings expressly to students rather than to other persons does not lead to any specific tax effect.</p><p> </p><p>Collection of this further information by HMRC would require businesses to identify and distinguish between income received from the rental of student accommodation and that received through other rentals. This would impose additional reporting obligations on businesses.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-20T15:16:55.267Zmore like thismore than 2018-06-20T15:16:55.267Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
1506
unstar this property label Biography information for Andrew Gwynne more like this
922382
star this property registered interest false more like this
unstar this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the 2019 Loan Charge on the (a) contracting and freelancing sector and (b) economy. more like this
star this property tabling member constituency Eastbourne more like this
star this property tabling member printed
Stephen Lloyd more like this
star this property uin 152730 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-20more like thismore than 2018-06-20
star this property answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid.</p><p> </p><p>DR scheme users took home almost all of their pay tax-free. However, these schemes never worked and the amounts paid were always taxable under the law at the time.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contributes towards the public-funded services from which they benefit. HMRC has provided a number of opportunities for DR scheme users to settle their tax affairs, and is actively encouraging scheme users to come forward and settle their tax position ahead of the loan charge arising. HMRC will help those who are in genuine financial difficulty by allowing them to pay their tax bill over time. The charge on DR loans is specifically targeted at these contrived tax avoidance schemes and is not expected to have significant effects on the economy or the NHS.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the charge on DR loans. Further information can be found at the ‘Disguised remuneration: further update’ policy paper: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p> </p><p>The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry. No estimate of the number of individuals affected at sector level is available.</p><p> </p><p>Fewer than 30 individuals declared the use of a loan scheme on their Self Assessment tax returns for the 2016/17 tax year. No estimate has been made of the number of schemes currently operating in the UK. HM Revenue and Customs (HMRC) continues to challenge avoidance schemes that are declared, and carries out extensive investigation work to track down those that are not.</p><p> </p><p>Enquiries into DR tax avoidance cases can be time consuming and take several years because of the very complex nature of the arrangements. HMRC also relies on the cooperation of scheme users to provide information and agree to pay the tax they owe. A breakdown of the number of DR cases open by the number of years they have been open is not available, as HMRC’s operational data is not held in a way where this information is readily accessible.</p><p> </p><p>Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The loan charge will not change this principle and HMRC will pursue employers who have used DR schemes for the tax that is due. HMRC will only go to the employee to settle their income tax liability in cases where it cannot reasonably be collected from the employer, for example where the employer is no longer in existence.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to one million pounds where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
152724 more like this
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star this property question first answered
less than 2018-06-20T15:13:36.373Zmore like thismore than 2018-06-20T15:13:36.373Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
3968
unstar this property label Biography information for Stephen Lloyd more like this