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

1351465

	registered interest
	date	18/08/2021
	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, what assessment his Department has made of the impact on contractors' ability to claim reasonable expenses of being classed as employees of umbrella personal service companies; and what the Government guidance is on the use of umbrella companies by public sector bodies.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	40977
	answer	answer is ministerial correction date of answer 06/09/2021 answer text <p>The Government introduced changes in April 2016 to bring people who work through employment intermediaries, including umbrella companies, into line with most workers who cannot claim tax relief for their ordinary commuting costs. Deemed employees can therefore claim tax relief on expenses, including overnight stays and business travel away from their usual place of work, in the same way as those employed directly.</p><p> </p><p>Deemed employees can also claim tax relief on expenses, including equipment, tools and professional fees in the same way as those employed directly. This means that they may be able to claim tax relief where expenses are needed to allow them to do their job and it is used exclusively for work purposes.</p><p> </p><p>HMRC have published advice on applying supply chain due diligence principles to assure labour supply chains including where an umbrella company is used by public sector bodies, which can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/use-of-labour-providers/advice-on-applying-supply-chain-due-diligence-principles-to-assure-your-labour-supply-chains" target="_blank">https://www.gov.uk/government/publications/use-of-labour-providers/advice-on-applying-supply-chain-due-diligence-principles-to-assure-your-labour-supply-chains</a>.</p><p> </p><p>Under the off-payroll working rules, the fee-payer will become the deemed employer of the individual for tax and NICs purposes. However, the fee in relation to the engagement will still be paid to and received by the personal service company (PSC), albeit net of income tax and employee National Insurance contributions. Thus an individual’s PSC should still be able to use this income to meet such costs as pension payments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 40978 question first answered 06/09/2021 15:10:44 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1351482

	registered interest
	date	18/08/2021
	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, what assessment his Department has made of the impact of insolvency rules on contractors who use personal service companies and who remain eligible for costs, such as pension payments, but have no income in the event that contractors fee payers are classed as the contractors employer under IR35 rules.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	40978
	answer	answer is ministerial correction date of answer 06/09/2021 answer text <p>The Government introduced changes in April 2016 to bring people who work through employment intermediaries, including umbrella companies, into line with most workers who cannot claim tax relief for their ordinary commuting costs. Deemed employees can therefore claim tax relief on expenses, including overnight stays and business travel away from their usual place of work, in the same way as those employed directly.</p><p> </p><p>Deemed employees can also claim tax relief on expenses, including equipment, tools and professional fees in the same way as those employed directly. This means that they may be able to claim tax relief where expenses are needed to allow them to do their job and it is used exclusively for work purposes.</p><p> </p><p>HMRC have published advice on applying supply chain due diligence principles to assure labour supply chains including where an umbrella company is used by public sector bodies, which can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/use-of-labour-providers/advice-on-applying-supply-chain-due-diligence-principles-to-assure-your-labour-supply-chains" target="_blank">https://www.gov.uk/government/publications/use-of-labour-providers/advice-on-applying-supply-chain-due-diligence-principles-to-assure-your-labour-supply-chains</a>.</p><p> </p><p>Under the off-payroll working rules, the fee-payer will become the deemed employer of the individual for tax and NICs purposes. However, the fee in relation to the engagement will still be paid to and received by the personal service company (PSC), albeit net of income tax and employee National Insurance contributions. Thus an individual’s PSC should still be able to use this income to meet such costs as pension payments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 40977 question first answered 06/09/2021 15:10:44 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1349709

	registered interest
	date	22/07/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Complaints
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the adequacy of HMRC's timeframes for handling complaints.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	38302
	answer	answer is ministerial correction date of answer 10/09/2021 answer text <p>HMRC report regularly their complaints handling performance and publish data every month on GOV.UK. The average complaints handling time of 17 days for new complaints received was also reported in HMRC’s 2019-20 Annual Report and Accounts.</p><p> </p><p>HMRC’s complaints regime also includes the option of escalation to an independent Adjudicator. The latest Adjudicator’s annual report can be found at <a href="https://www.gov.uk/government/publications/the-adjudicators-office-annual-report-2021" target="_blank">https://www.gov.uk/government/publications/the-adjudicators-office-annual-report-2021</a>. The Adjudicator’s remit includes the timeframe for responding to complaints.</p><p> </p><p>HMRC remain committed to learning from the real-time feedback provided, together with other sources of customer insight as they continue working towards improving all elements of their service.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2021 13:33:39 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1349710

	registered interest
	date	22/07/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Telephone Services
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of average HMRC telephony response times; and what recent assessment he has made of the (a) adequacy and (b) effectiveness of HMRC telephony response times.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	38303
	answer	answer is ministerial correction date of answer 10/09/2021 answer text <p>HMRC publish their telephony response times on a monthly and quarterly basis: <a href="https://www.gov.uk/government/collections/hmrc-monthly-performance-reports" target="_blank">https://www.gov.uk/government/collections/hmrc-monthly-performance-reports</a> and <a href="https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates" target="_blank">https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates</a>.</p><p>Like other service organisations, HMRC have been affected by the pandemic and are doing all they can to offer the best possible service to their customers, whether supporting them with their taxes or delivering the Government’s support schemes.</p><p>Wait times on some helplines are longer than HMRC would like, and they are sorry about the inconvenience this causes to customers at busy times. HMRC’s digital services are available 24 hours a day, and customer satisfaction for them is very high; HMRC encourage customers to go online where they can and have increased webchat availability as a channel across most areas.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2021 13:41:00 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1348708

	registered interest
	date	20/07/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bank Services
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made on (a) whether HMRC guidance issued in relation to the US Foreign Account Tax Compliance Act (FACTA) complies with GDPR legislation and (b) the proportionality of the application of FACTA for joint accounts where UK nationals are not subject to FACTA rules.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	36666
	answer	answer is ministerial correction date of answer 26/07/2021 answer text <p>HMRC have assessed that their FATCA guidance is GDPR compliant.</p><p>It is proportionate to report a joint account under FATCA because a US citizen or resident is an account holder. The name and other details of any joint account holder who is not a US citizen or resident are not reportable.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/07/2021 13:51:22 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1341811

	registered interest
	date	29/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Goods Vehicle Movement Service
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what progress he has made on implementation of the Goods Vehicle Movement Service.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	24245
	answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The GVMS Check-in and Embarkation functionality was deployed successfully on 31 December 2020 at 18:00 (GMT) and is working as expected. This was following deployment of the GVMS Registration Service on 8 December 2020, and the “Get a Goods Movement Reference” (GMR) Service on 23 December 2020.</p><p> </p><p>Further GVMS releases will be deployed over a series of dates up to full border controls in January 2022 and remain on track. This has included functionality supporting NI-GB Exports which was successfully deployed on 28 February 2021 and enhancements to improve customer journeys, such as driver messaging which took place on 4 July 2021.</p><p> </p><p>To date there have been 6,655 successful GVMS haulier registrations and 431,417 GMRs created (data obtained 1 July 2021).</p><p> </p><p>Port, carrier and haulier engagement is continuing to support the take up of GVMS, and HMRC are working with them to support their readiness for January 2022.</p><p> </p><p>HMRC will continue to work with all industry actors to ensure they understand the steps they need to take to move goods through border locations using the different customs models.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/07/2021 16:35:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1337826

	registered interest
	date	17/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Performing Arts and Weddings: Coronavirus
	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 potential merits of providing additional long term sectoral support to the (a) live performance and (b) wedding industries through a further extension of the (i) 5 per cent VAT reduced rate for the tourism and hospitality sector, (ii) Self-Employment Income Support Scheme and (iii) Coronavirus Job Retention Scheme.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	17759
	answer	answer is ministerial correction date of answer 24/06/2021 answer text <p>The Government recognises the extreme disruption the actions needed to combat COVID-19 are having on sectors like live events and weddings.</p><p> </p><p>Eligible events and businesses may already benefit from available employment schemes, Government grant and loan schemes, a reduction in VAT and business rates relief; as well as the Culture Recovery Fund which has already supported thousands of organisations including theatres, music venues, comedy clubs and festivals. At Budget, the Chancellor extended many of these economic support schemes beyond the end of the Roadmap to accommodate even the most cautious view about the time it might take to exit restrictions.</p><p> </p><p>As announced at Budget, the Government has extended the temporary reduced rate of VAT for the tourism and hospitality sector. The 5% rate will now end on 30 September 2021. On 1 October 2021, a new reduced rate of 12.5% will be introduced for these goods and services to help businesses manage the transition back to the standard rate. The new rate will end on 31 March 2022. While the Government keeps all taxes under review, this relief comes at a significant cost to the Exchequer, and there are no plans to extend the scope of the reduced rate. This policy will cost over £7 billion, and while some businesses in some sectors are disappointed, a boundary for eligibility had to be drawn.</p><p> </p><p>At Budget, the Government also extended the Coronavirus Job Retention Scheme (CJRS) for a further five months from May until the end of September 2021. Furloughed workers in the UK will continue to receive more generous support than those in many other countries, as the CJRS ensures employees receive 80% of their current salary for hours not worked, up to £2,500 per month, until the end of September.</p><p>The Government also announced at Budget that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant. This provides certainty to business as the economy reopens.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/06/2021 14:16:25 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1329723

	registered interest
	date	04/06/2021
	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, what steps his Department is taking to help ensure that the use of umbrella companies to employ contractors does not lead to a repeat of the IR35 disguised remuneration tax situation for those contractors employed through umbrella schemes.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	10485
	answer	answer is ministerial correction date of answer 09/06/2021 answer text <p>As a result of the changes to the off-payroll working rules some businesses are reconsidering whether Personal Service Companies are still the best way to engage contractors who are working like employees. Some will choose to engage contractors in a different way, such as through an agency or umbrella company. Most umbrella arrangements are set up and operated correctly, and comply with tax, National Insurance Contributions and National Minimum Wage legislation, but there are some that are not compliant. HMRC have published guidance for people working through umbrella companies, which can be found here:</p><p> </p><p><a href="https://www.gov.uk/guidance/working-through-an-umbrella-company" target="_blank">https://www.gov.uk/guidance/working-through-an-umbrella-company</a>.</p><p> </p><p>The Government remains committed to tackling those who promote disguised remuneration schemes, including through a package of measures to strengthen existing anti-avoidance regimes and tighten the rules designed to tackle promoters and enablers of tax avoidance schemes. These measures are being legislated for in the current Finance Bill.</p><p> </p><p>In addition, on 23 March 2021, the Government launched a consultation on a further package of measures to tackle promoters. These include ensuring HMRC can protect their position by securing or freezing a promoter’s assets so that the penalties they are liable for are paid, tackling offshore promoters and the UK entities that support them, closing down companies that continue to promote avoidance schemes and disqualifying the directors involved, and supporting taxpayers to identify and steer clear of avoidance schemes.</p><p>HMRC have launched a publicity campaign targeted at contractors to help them spot and steer clear of tax avoidance and HMRC have also proactively contacted 17,000 businesses highlighting the support available that they can share with contractors.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/06/2021 14:58:26 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1310990

	registered interest
	date	21/04/2021
	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, what assessment his Department has made of the potential merits of working with his European counterparts to allow the creation of T1 Customs Declaration forms on the departure of goods from the manufacture when exporting from the UK to the EU, rather than the creation of those forms upon goods reaching the cross border carrier, when goods are transported using multiple carriers.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	185428
	answer	answer is ministerial correction date of answer 26/04/2021 answer text <p>A Common Transit Convention (CTC) transit movement can be started and the Transit Accompanying Document (TAD) can be printed out at the customs office of departure or at the premises of an authorised consignor. Businesses seeking to start transit movements from their own location can seek authorisation to be a consignor.</p><p> </p><p>The requirements of the convention are that the TAD covers a single means of transport, package or container. If this single means of transport is broken, then the transit movement should end. There are processes under the CTC which allow for a change of tractor unit/trailer following an incident; however, this must be marked on the TAD and reported to the nearest customs office. Alternatively, if the transit consignment is in a container then this container can change mode of transport, providing this is overseen by customs authorities.</p><p> </p><p>HMRC are currently involved in discussions with the Common Transit Convention Working Group about removing or reducing the oversight of customs authorities for this change in mode of transport which will make these movements easier.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/04/2021 15:06:34 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1306641

	registered interest
	date	25/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Boats: 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 22 March 2021 to Question 169891 on Boats: UK Trade with EU, what assessment he has made of extending the Returned Goods Relief timeframes for boats no long able to commercially operate in the EU following the end of the transition period.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	175928
	answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>Relief from import VAT and any customs duty is available under the Returned Goods Relief (RGR) for goods exported from the UK and re-imported within three years in an unaltered state. Goods which were transported from the UK to the EU, and which remained located in the EU at the end of the transition period, will be eligible for RGR, subject to meeting the conditions for the relief, if they are returned to Great Britain by 30 June 2022, regardless of the date they were transported to the EU. This extends the period during which such goods can return to Great Britain under RGR by a further six months in view of the continuing COVID-19 travel restrictions in the UK and in the EU. The extension of this grace period is included in the revised RGR legislation published on 22 March 2021: <a href="https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020" target="_blank">https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020</a>.</p><p>For RGR to apply on import VAT relief, the exporter and the importer need to be the same person.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:35:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry