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1174950

	registered interest
	date	30/01/2020
	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 steps his Department plans to take to prevent the promotion of Disguised Remuneration schemes in response to Sir Amyas Morse's review of the Loan Charge.
	tabling member constituency	Hampstead and Kilburn
	tabling member printed	Tulip Siddiq
	uin	10430
	answer	answer is ministerial correction date of answer 07/02/2020 answer text I refer the Honourable Member to my response of 30 January 2020 to parliamentary question UIN 8422 which is available at:<p> </p><p><a href="https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2020-01-27/8422/" target="_blank">https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2020-01-27/8422/</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/02/2020 10:07:13 answering member 3991 label Biography information for Jesse Norman
	tabling member	4518 label Biography information for Tulip Siddiq

1254107

	registered interest
	date	20/11/2020
	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 support he plans to give to people who experienced mis-selling of schemes that are now subject to the Loan Charge.
	tabling member constituency	Gordon
	tabling member printed	Richard Thomson
	uin	118601
	answer	answer is ministerial correction date of answer 30/11/2020 answer text <p>While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) scheme, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions. It remains right that the Government takes action to tackle tax avoidance, which is unfair to the vast majority of taxpayers who pay the correct tax.</p><p> </p><p>HM Revenue and Customs (HMRC) have been clear on their commitment to support all taxpayers who may need help to pay their Loan Charge liabilities. Where a taxpayer cannot afford to pay in full on time, HMRC will seek to agree payment by instalments with them. The payment plan agreed will be based on what the taxpayer can afford and there is no upper limit over how long HMRC can potentially spread payments.</p><p> </p><p>HMRC have published settlement terms for taxpayers subject to the Loan Charge. These settlement terms are available on GOV.UK at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-settlement-terms-2020/disguised-remuneration-settlement-terms-2020" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-settlement-terms-2020/disguised-remuneration-settlement-terms-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/11/2020 14:22:10 answering member 3991 label Biography information for Jesse Norman
	tabling member	4796 label Biography information for Richard Thomson

1251407

	registered interest
	date	12/11/2020
	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, whether he plans to ensure the settlement of Loan Charge cases by differentiating between (a) people who entered into tax avoidance schemes in full knowledge of their purpose and (b) people (i) who were entered into those schemes (A) without advice, (B) by their employers and (C) by an advisor and (ii) whose participation in those schemes was a condition of the provision of services.
	tabling member constituency	Salford and Eccles
	tabling member printed	Rebecca Long Bailey
	uin	114920
	answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>When working with taxpayers to reach a settlement, HM Revenue and Customs (HMRC) seek to clarify and confirm the relevant facts of each individual case with the taxpayer. To maintain a consistent approach, cases are settled in accordance with HMRC’s Litigation and Settlement Strategy, which requires that HMRC only settle for an amount that is consistent with the law. While the Government has sympathy for anyone who believes they were misled into using disguised remuneration schemes, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance and on 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government recognises the importance of taxpayers being able to get reliable tax advice which is competent, professional and trustworthy. In March 2020, the Government issued a call for evidence on raising standards in the tax advice market and has recently published a summary of responses and next steps. As a first step, the Government will consult on introducing a requirement for all tax advisers to hold professional indemnity insurance as a way of providing recourse, protecting taxpayers and raising standards in the tax advice market. The Government will also raise awareness of the HMRC standard for agents and review HMRC powers to enforce this standard.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114921 114922 question first answered 20/11/2020 11:09:11 answering member 3991 label Biography information for Jesse Norman
	tabling member	4396 label Biography information for Rebecca Long Bailey

1251409

	registered interest
	date	12/11/2020
	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, whether HMRC holds information on the number of people subject to the Loan Charge who have stated that they received incorrect or no advice from advisors or promoters when they entered into those taxation schemes.
	tabling member constituency	Salford and Eccles
	tabling member printed	Rebecca Long Bailey
	uin	114921
	answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>When working with taxpayers to reach a settlement, HM Revenue and Customs (HMRC) seek to clarify and confirm the relevant facts of each individual case with the taxpayer. To maintain a consistent approach, cases are settled in accordance with HMRC’s Litigation and Settlement Strategy, which requires that HMRC only settle for an amount that is consistent with the law. While the Government has sympathy for anyone who believes they were misled into using disguised remuneration schemes, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance and on 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government recognises the importance of taxpayers being able to get reliable tax advice which is competent, professional and trustworthy. In March 2020, the Government issued a call for evidence on raising standards in the tax advice market and has recently published a summary of responses and next steps. As a first step, the Government will consult on introducing a requirement for all tax advisers to hold professional indemnity insurance as a way of providing recourse, protecting taxpayers and raising standards in the tax advice market. The Government will also raise awareness of the HMRC standard for agents and review HMRC powers to enforce this standard.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114920 114922 question first answered 20/11/2020 11:09:11 answering member 3991 label Biography information for Jesse Norman
	tabling member	4396 label Biography information for Rebecca Long Bailey

1251410

	registered interest
	date	12/11/2020
	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 steps he plans to take in facilitating Loan Charge settlements with HMRC to protect individuals who were misled or incorrectly advised by Loan Charge promoters or advisors on entering those taxation schemes.
	tabling member constituency	Salford and Eccles
	tabling member printed	Rebecca Long Bailey
	uin	114922
	answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>When working with taxpayers to reach a settlement, HM Revenue and Customs (HMRC) seek to clarify and confirm the relevant facts of each individual case with the taxpayer. To maintain a consistent approach, cases are settled in accordance with HMRC’s Litigation and Settlement Strategy, which requires that HMRC only settle for an amount that is consistent with the law. While the Government has sympathy for anyone who believes they were misled into using disguised remuneration schemes, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance and on 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government recognises the importance of taxpayers being able to get reliable tax advice which is competent, professional and trustworthy. In March 2020, the Government issued a call for evidence on raising standards in the tax advice market and has recently published a summary of responses and next steps. As a first step, the Government will consult on introducing a requirement for all tax advisers to hold professional indemnity insurance as a way of providing recourse, protecting taxpayers and raising standards in the tax advice market. The Government will also raise awareness of the HMRC standard for agents and review HMRC powers to enforce this standard.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114920 114921 question first answered 20/11/2020 11:09:12 answering member 3991 label Biography information for Jesse Norman
	tabling member	4396 label Biography information for Rebecca Long Bailey

1175578

	registered interest
	date	03/02/2020
	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 take steps to ensure taxpayers are adequately informed of the implications of Disclosure of tax avoidance schemes (DOTAS) registration; and if he will make a statement.
	tabling member constituency	Wycombe
	tabling member printed	Mr Steve Baker
	uin	11487
	answer	answer is ministerial correction date of answer 11/02/2020 answer text <p>Under the Disclosure of Tax Avoidance Scheme (DOTAS) regime introduced in 2004, promoters of a tax scheme are required to notify HM Revenue and Customs (HMRC) where a scheme contains various hallmarks of tax avoidance. Once notified, HMRC send the promoter a Scheme Reference Number (SRN) to give to any user of the scheme. Users must then include the reference number on their tax return. This helps identify users to HMRC for possible investigation.</p><p> </p><p>Since 2009 promoters have been required to inform their clients that disclosure under DOTAS does not represent approval of the scheme by HMRC. Employers involved in disguised remuneration schemes and promoters are legally obliged to inform their employees and clients via forms AAG7 or AAG6. Both forms AAG6 and AAG7 make it absolutely clear that the recipient is involved in a disclosed tax avoidance scheme, that the scheme is not HMRC approved, and that DOTAS registration means the recipient is likely to be investigated for tax avoidance by HMRC.</p><p>Failure to inform clients carries a penalty of £5,000 per failure for promoters, and up to the same amount per employee, for employers.</p><p> </p><p>Further information about forms AAG6 and AAG7 is available at the links below: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491693/AAG6_10_15.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491693/AAG6_10_15.pdf</a>; <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491713/AAG7_10_15.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491713/AAG7_10_15.pdf</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/02/2020 09:25:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4064 label Biography information for Mr Steve Baker

1220035

	registered interest
	date	01/07/2020
	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 steps he is taking to work with his international counterparts to investigate companies and agents who were promoting loan charge schemes.
	tabling member constituency	Beaconsfield
	tabling member printed	Joy Morrissey
	uin	67769
	answer	answer is ministerial correction date of answer 07/07/2020 answer text <p>The UK has one of the world’s largest networks of tax treaties and exchange agreements which HMRC regularly utilise to exchange information with other countries’ tax authorities. This includes asking, where appropriate, for information that will assist investigations into tax avoidance schemes including those caught by the loan charge and the companies and agents who promote these schemes.</p><p> </p><p>The UK via HMRC is also a leading member of the Joint International Taskforce on Shared Intelligence and Collaboration (JITSIC), a network of 42 national tax administrations. The core purpose of JITSIC is to facilitate the sharing of information and collaboration between tax authorities in order to identify and close down abusive tax arrangements.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/07/2020 15:59:01 answering member 3991 label Biography information for Jesse Norman
	tabling member	4759 label Biography information for Joy Morrissey

1173703

	registered interest
	date	27/01/2020
	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 loan charge on the physical and mental wellbeing of people subject to it.
	tabling member constituency	Stockton North
	tabling member printed	Alex Cunningham
	uin	8276
	answer	answer is ministerial correction date of answer 04/02/2020 answer text <p>The Government published a tax information and impact note (TIIN) for the Loan Charge, in common with all new tax legislation, and has since published a TIIN on the reform measures recommended in the independent review led by Sir Amyas Morse. These provide a clear explanation of the policy objective, together with details of the effect on the Exchequer, the economy, individuals, businesses, civil society organisations, as well as any equality or other specific area of impact.</p><p> </p><p>As a result of these reforms, it is estimated that more than 30,000 people will benefit from reduced bills. The Government takes very seriously concerns over the physical and mental wellbeing of those subject to the Loan Charge and over the last year HMRC have significantly increased the support offered to customers undergoing compliance checks.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/02/2020 17:02:06 answering member 3991 label Biography information for Jesse Norman
	tabling member	4122 label Biography information for Alex Cunningham

1169747

	registered interest
	date	09/01/2020
	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 estimate he has made of the number of people who would remain within scope of the Loan Charge if the recommendations of the Independent Review into the Loan Charge are fully implemented.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	1681
	answer	answer is ministerial correction date of answer 17/01/2020 answer text <p>The Government published Sir Amyas Morse’s independent review of the Loan Charge on 20 December, alongside the Government’s response to his recommendations.</p><p>The Government accepted all but one of Sir Amyas’s recommendations. This means that out of the estimated 50,000 individuals who used a loan scheme between 1999 and 2019 and did not settle with HMRC before March 2016, it is estimated that more than 30,000 people will benefit from the significant package of measures announced, 11,000 of whom will be taken out of scope of the charge altogether.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/01/2020 12:30:33 answering member 3991 label Biography information for Jesse Norman
	tabling member	373 label Biography information for Sir David Davis

1169424

	registered interest
	date	08/01/2020
	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 bring forward legislative proposals to eliminate the retrospective aspects of the loan charge.
	tabling member constituency	Morley and Outwood
	tabling member printed	Mrs Andrea Jenkyns
	uin	1351
	answer	answer is ministerial correction date of answer 17/01/2020 answer text <p>The Government published Sir Amyas Morse’s independent review of the Loan Charge on 20 December, alongside the Government’s response to his recommendations. The Government welcomes Sir Amyas’s recognition that Disguised Remuneration schemes are a form of tax avoidance and that it was right for the Government to take action to ensure the tax was collected.</p><p> </p><p>Sir Amyas’s careful and considered report examines the question of from when the Loan Charge should apply. He concludes that from 9 December 2010 the law about the tax treatment of loan schemes was clear and that the Loan Charge should apply from this date.</p><p> </p><p>The Government accepts Sir Amyas’s clear view on this point and intends to legislate to implement all but one of the recommendations in the next Finance Bill.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/01/2020 12:33:12 answering member 3991 label Biography information for Jesse Norman
	tabling member	4490 label Biography information for Dame Andrea Jenkyns