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867192

	registered interest
	date	19/03/2018
	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 Mr Chancellor of the Exchequer, how many penalties HMRC issued to high net worth individuals in each year since 2009; and what was the total value of these penalties.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133310
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>A new management system for high net worth individuals was introduced from 2011-12. HMRC do not have access to accurate data from management systems prior to that period.</p><p>From 2012-13 to 2015-16, the High Net Worth Unit issued nearly 850 penalties to high net worth individuals. These totalled £9 million, with an average value of around £10,000 per penalty. Further information can be found in the 2016 National Audit Office Report on “HMRC’s approach to collecting tax from high net worth individuals” at Part 3, paragraph 3.9, copied at point 3 in the Background note attached to this draft.</p><p> </p><p>As of 3rd April 2017, HMRC have brought together their High Net Worth Unit and Affluent teams to form a single Wealthy team. This organisational change is promoting tax compliance and tackling non-compliance across the whole of the wealthy customer group. These changes will ensure we deploy our specialist, highly skilled resource on those wealthy individuals that present the highest compliance risk.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:48:24 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

867185

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many staff employed by HMRC are involved in creating and approving each individual tax ruling.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133303
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>HM Revenue and Customs (HMRC) does not have a central team for providing tax rulings. Rulings are provided as part of the wider work of HMRC’s tax specialists. This approach allows requests for rulings to be directed quickly to the relevant tax areas and helps HMRC to respond as effectively as possible.</p><p>This approach means that detailed information regarding the number of staff engaged on each ruling is not recorded. There is a small administration team that registers and manages the applications for rulings that HMRC receives.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:52:46 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

867183

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if his Department will ensure that safeguards are in place so that tax rulings are properly scrutinised before coming into force and subject to monitoring thereafter.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133301
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>HM Revenue and Customs (HMRC) gives tax rulings where the law provides for it to do so. It also provides its opinion on the application of tax law to a specific transaction or event.</p><p>Rulings are generally specific to the individual circumstances or transactions and are not published, nor applied more widely for confidentiality reasons.</p><p>If the ruling is more general, this is often in response to a decision by a Court, so will be carefully considered before being published and subsequently monitored in line with HMRC’s usual policy.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:51:46 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

869466

	registered interest
	date	22/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Excise Duties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether he plans to implement local variations to national licensing schemes for excisable industries.
	tabling member constituency	Ribble Valley
	tabling member printed	Mr Nigel Evans
	uin	133980
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>HM Revenue and Customs has no plans to implement local variations to national schemes applicable to excisable industries.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:50:18 answering member 3935 label Biography information for Mel Stride
	tabling member	474 label Biography information for Mr Nigel Evans

867194

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: ICT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the cost to the public purse of HMRC’s connect programme was; and what the value of revenue raised through the programme was in each of the last five years.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133312
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>HMRC does not hold information separately on the costs of Connect because it relies upon a range of independent IT platforms, data management and acquisition processes. The most recent estimate of costs, in December 2015, was that HMRC had invested more than £90m since 2010.</p><p> </p><p>It is not possible to provide an exact figure for revenue raised each year exclusively relating to Connect because settled tax investigations are often identified using more than one profiling tool or process. However, Connect is integral to over 95% of all HMRC compliance cases, although other tools, data and approaches also support this work. The table below shows the total compliance revenue achieved by HMRC in the last 5 years.</p><p> </p><table><tbody><tr><td><p>2012/13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17*</p></td></tr><tr><td><p>£20,722m</p></td><td><p>£23,926m</p></td><td><p>£26,558m</p></td><td><p>£26,607m</p></td><td><p>£28,855m</p></td></tr></tbody></table><p> </p><p>* HMRC’s methodology for measuring compliance yield changed in 2016/17. Further details can be found in the document below.</p><p> </p><p>Source: <a href="https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2016-to-2017/hmrc-annual-report-and-accounts-2016-17-executive-summary" target="_blank">https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2016-to-2017/hmrc-annual-report-and-accounts-2016-17-executive-summary</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:54:11 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

867195

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Finance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the Autumn Statement, how much of the £155 million in resources and technology for HMRC has already been invested; and how much has been raised as a result of that investment.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133313
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>HMRC will receive an extra £155 million up to 2019-20 to increase their compliance activities to ensure individuals and businesses pay what they owe, helping to raise a forecasted £2.3 billion by 2022-23. The planned investment of £155m, announced at Autumn Budget 2017, relates to the 2018-19 financial year and future years. Additional revenues will not accrue before then.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:49:23 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

867191

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much income tax was paid by people who fall under the jurisdiction of HMRC’s high net worth unit in each year since 2014-15.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133309
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>The information requested can be found in the 2016 National Audit Office Report on “HMRC’s approach to collecting tax from high net worth individuals” at Figure 3, attached.</p><p>As of 3rd April 2017, HMRC have brought together their High Net Worth Unit and Affluent teams to form a single Wealthy team. This organisational change is promoting tax compliance and tackling non-compliance across the whole of the wealthy customer group. These changes will ensure we deploy our specialist, highly skilled resource on those wealthy individuals that present the highest compliance risk.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:43:53 answering member 3935 label Biography information for Mel Stride attachment 1 file name figure 3.docx title Figure 3
	tabling member	4657 label Biography information for Anneliese Dodds

867190

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Evasion: Criminal Investigation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many high net worth individuals have been placed under criminal investigation for tax affairs in each year since 2009.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133308
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>The information requested can be found in the 2016 National Audit Office Report on “HMRC’s approach to collecting tax from high net worth individuals” at Part 3, paragraph 3.10 – 3.12:</p><p> </p><p>“3.10 Where an enquiry identifies suspected fraud by a high net worth taxpayer the case must be referred to HMRC’s Fraud Investigation Service. Each case will be considered for criminal investigation. Where HMRC believes there is insufficient evidence to prove a criminal offence has been committed, it can carry out a civil investigation to recover the unpaid tax and interest, and charge penalties. Figure 14 shows the results of cases referred to the Fraud Investigation Service by the high net worth unit since 2011-12 that have resulted in a civil enquiry and settlement.</p><p> </p><p>3.11 HMRC gathers evidence against people but does not prosecute them itself.3 It is the prosecuting authorities who decide whether to prosecute a case, based on the strength of evidence and whether a prosecution is in the public interest. Since 2009, two cases involving high net worth individuals have been passed to the Crown Prosecution Service. One case was taken up by the Crown Prosecution Service and successfully prosecuted. This was for inheritance tax evasion and was connected to the data about account holders that was leaked from HSBC’s Swiss bank. These data showed that the taxpayer had made false statements about the extent of their overseas assets. The second case was not taken up due to insufficient evidence. At October 2016 HMRC was criminally investigating a further 10 high net worth individuals.</p><p> </p><p>3.12 HMRC received funding as part of the 2015 Summer Budget to triple the number of criminal investigations that it can undertake into serious and complex tax crime, focusing particularly on wealthy individuals and corporates. Its aim is to increase the number of its cases accepted by prosecuting authorities in this area to 100 a year by the end of the Parliament. There is no specific target for an increase in the number of criminal investigations into high net worth individuals as part of this commitment”.</p><p> </p><p> </p><p>As of 3rd April 2017, HMRC have brought together their High Net Worth Unit and Affluent teams to form a single Wealthy team. This organisational change is promoting tax compliance and tackling non-compliance across the whole of the wealthy customer group. These changes will ensure we deploy our specialist, highly skilled resource on those wealthy individuals that present the highest compliance risk.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:46:44 answering member 3935 label Biography information for Mel Stride attachment 1 file name figure 14.docx title figure 14
	tabling member	4657 label Biography information for Anneliese Dodds

867203

	registered interest
	date	19/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances: Sunset Clauses
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the report published by the NAO in April 2014, entitled the exchequer departments - tax relief, whether his Department has increased the use of sunset clauses when instituting new forms of tax relief.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	133321
	answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>This information is not held in the form requested. The Government’s approach is to consider in each case whether a sunset clause for a tax relief is justified.</p><p> </p><p>A sunset clause will normally not be justified for structural reliefs which are necessary to the continued operation of the tax system, or if there is a risk that a time-limited relief will distort taxpayer behaviour.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:57:19 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds