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837497

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many of the companies that were incorporated registered for corporation tax in each of the years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; how many of those companies were granted exemption from filing corporation tax returns in each of those years as a result of information provided during the registration process; how many of those companies were granted that exemption on the grounds of being dormant; and how many enquiries were raised each year by HMRC into those companies that did not register for corporation tax on the grounds that it was suspected that they were trading; and how many of those enquiries in each year showed that the company in question was trading, by registered office address of the companies in question sorted by parliamentary constituency in respect of the year 2015-16.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126616
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>All companies that are on the Register of Companies are automatically registered for Corporation Tax at HMRC by virtue of a daily data feed from Companies House to HMRC.</p><p> </p><p>The numbers registered for each year were:-</p><p> </p><p> </p><table><tbody><tr><td><p>2012-13</p></td><td><p>486,512</p></td></tr><tr><td><p>2013-14</p></td><td><p>536,534</p></td></tr><tr><td><p>2014-15</p></td><td><p>588,741</p></td></tr><tr><td><p>2015-16</p></td><td><p>614,332</p></td></tr><tr><td><p>2016-17</p></td><td><p>648,632</p></td></tr></tbody></table><p>Companies are required by law (Section 55 Finance Act 2004) to notify HMRC when they come within the charge to the tax and there is a penalty for failure to do so (Paragraph 2 Schedule 18 Finance Act 1998).</p><p>A company must deliver a return if it receives a notice from HMRC requiring it to do so.</p><p>HMRC issues notices to companies that it believes to be active, and thus within the charge to the tax because they are active. A company must inform HMRC if it has become chargeable to corporation tax but has not received a notice requiring it to deliver a return. The period for which a company might not be active depends on the circumstances of the company. HMRC reviews companies treated as inactive on a risk basis.</p><p>Where HMRC suspects that a company that was treated as inactive has come within the charge to Corporation Tax but has not informed HMRC, a notice requiring a return to be delivered is sent to the company.</p><p>HMRC does not keep a central record of how many notices requiring a return are sent in such cases.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126618 126619 question first answered 13/02/2018 14:03:59 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837499

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax: Exemptions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether a standard period of exemption from filing corporation tax returns was granted to companies which claimed to be dormant in the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and () 2016-17; and for what reasons that period of exemption was chosen.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126618
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>All companies that are on the Register of Companies are automatically registered for Corporation Tax at HMRC by virtue of a daily data feed from Companies House to HMRC.</p><p> </p><p>The numbers registered for each year were:-</p><p> </p><p> </p><table><tbody><tr><td><p>2012-13</p></td><td><p>486,512</p></td></tr><tr><td><p>2013-14</p></td><td><p>536,534</p></td></tr><tr><td><p>2014-15</p></td><td><p>588,741</p></td></tr><tr><td><p>2015-16</p></td><td><p>614,332</p></td></tr><tr><td><p>2016-17</p></td><td><p>648,632</p></td></tr></tbody></table><p>Companies are required by law (Section 55 Finance Act 2004) to notify HMRC when they come within the charge to the tax and there is a penalty for failure to do so (Paragraph 2 Schedule 18 Finance Act 1998).</p><p>A company must deliver a return if it receives a notice from HMRC requiring it to do so.</p><p>HMRC issues notices to companies that it believes to be active, and thus within the charge to the tax because they are active. A company must inform HMRC if it has become chargeable to corporation tax but has not received a notice requiring it to deliver a return. The period for which a company might not be active depends on the circumstances of the company. HMRC reviews companies treated as inactive on a risk basis.</p><p>Where HMRC suspects that a company that was treated as inactive has come within the charge to Corporation Tax but has not informed HMRC, a notice requiring a return to be delivered is sent to the company.</p><p>HMRC does not keep a central record of how many notices requiring a return are sent in such cases.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126616 126619 question first answered 13/02/2018 14:03:59 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837500

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax: Exemptions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the average duration of an exemption from filing corporation tax returns granted to a company that claimed to be dormant was in the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126619
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>All companies that are on the Register of Companies are automatically registered for Corporation Tax at HMRC by virtue of a daily data feed from Companies House to HMRC.</p><p> </p><p>The numbers registered for each year were:-</p><p> </p><p> </p><table><tbody><tr><td><p>2012-13</p></td><td><p>486,512</p></td></tr><tr><td><p>2013-14</p></td><td><p>536,534</p></td></tr><tr><td><p>2014-15</p></td><td><p>588,741</p></td></tr><tr><td><p>2015-16</p></td><td><p>614,332</p></td></tr><tr><td><p>2016-17</p></td><td><p>648,632</p></td></tr></tbody></table><p>Companies are required by law (Section 55 Finance Act 2004) to notify HMRC when they come within the charge to the tax and there is a penalty for failure to do so (Paragraph 2 Schedule 18 Finance Act 1998).</p><p>A company must deliver a return if it receives a notice from HMRC requiring it to do so.</p><p>HMRC issues notices to companies that it believes to be active, and thus within the charge to the tax because they are active. A company must inform HMRC if it has become chargeable to corporation tax but has not received a notice requiring it to deliver a return. The period for which a company might not be active depends on the circumstances of the company. HMRC reviews companies treated as inactive on a risk basis.</p><p>Where HMRC suspects that a company that was treated as inactive has come within the charge to Corporation Tax but has not informed HMRC, a notice requiring a return to be delivered is sent to the company.</p><p>HMRC does not keep a central record of how many notices requiring a return are sent in such cases.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126616 126618 question first answered 13/02/2018 14:03:59 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837494

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Companies: Registration
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what five reasons HMRC has most frequently given in objection to the striking off of a company from the Register of Companies in each tax year since 2012-13; and if he will make a statement.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126613
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>For reasons of taxpayer confidentially, HM Revenue and Customs does not give Companies House a reason for objecting to the striking off of a company from the Register of Companies. HM Revenue and Customs writes to the company explaining why an objection has been made. The precise reasons can vary from case to case.</p><p>Some common reasons are:</p><ul><li>that the company owes money to HM Revenue and Customs;</li><li>that an intervention is being conducted into the Corporation Tax or other tax affairs of the company;</li><li>that a Corporation Tax return is outstanding or</li><li>that there is a linked avoidance case in litigation.</li></ul> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/02/2018 14:19:37 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837468

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many companies were not sent corporation tax returns in respect of their accounting periods ending in each of the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; and what the five most common reasons were for why such requests were not made.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126587
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>HM Revenue and Customs (HMRC) does not send a corporation tax return to companies. HMRC sends a notice to file a company tax return to every company which it believes is within the charge to Corporation Tax.</p><p> </p><p>HMRC does not hold centrally collated information in respect of companies that were not sent a notice to file. This could be provided only at disproportionate cost.</p><p> </p><p>Notices to file were sent to the following number of companies in respect of accounting periods ending in the years shown:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Number of companies (thousands)</p></td></tr><tr><td><p>2012/13</p></td><td><p>1,980</p></td></tr><tr><td><p>2013/14</p></td><td><p>2,102</p></td></tr><tr><td><p>2014/15</p></td><td><p>2,431</p></td></tr><tr><td><p>2015/16</p></td><td><p>2,733</p></td></tr><tr><td><p>2016/17</p></td><td><p>3,020</p></td></tr></tbody></table><p> </p><p> </p><p>The five most common reasons why companies were not sent a notice to file were</p><ul><li><p>the company was dormant,</p></li><li><p>The company was exempt,</p></li><li><p>the company was not yet within the charge to CT,</p></li><li><p>the company had ceased trading, or</p></li><li><p>where HMRC did not hold a valid registered office address.</p></li></ul> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/02/2018 13:55:49 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837496

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Companies: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimates were made of the revenue forgone by the public purse from (a) corporation tax, (b) income tax, (c) National Insurance contributions, (d) value added tax and (e) other taxes as a result of companies being struck from the Register of Companies in (i) 2012-13, (ii) 2013-14, (iii) 2014-15, (iv) 2015-16 and (v) 2016-17; what that data is by registered office of the companies giving rise to the loss for 2015-16.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126615
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>HMRC do not separately estimate the tax gap due to companies being struck off. However, the HMRC Trust Statement contains figures for tax written off each year. Around 90% of the amounts written off relate to insolvencies.</p><p> </p><p>The remainder of the information requested is not held centrally by HMRC.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126622 126623 126624 question first answered 13/02/2018 14:22:39 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837503

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the monetary value of corporation tax penalties for late submission of tax returns charged but not paid were in each of the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126622
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>HMRC do not separately estimate the tax gap due to companies being struck off. However, the HMRC Trust Statement contains figures for tax written off each year. Around 90% of the amounts written off relate to insolvencies.</p><p> </p><p>The remainder of the information requested is not held centrally by HMRC.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126615 126623 126624 question first answered 13/02/2018 14:22:39 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837504

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what value of penalties due by companies for failing to submit a corporation tax return was outstanding at the end of (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126623
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>HMRC do not separately estimate the tax gap due to companies being struck off. However, the HMRC Trust Statement contains figures for tax written off each year. Around 90% of the amounts written off relate to insolvencies.</p><p> </p><p>The remainder of the information requested is not held centrally by HMRC.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126615 126622 126624 question first answered 13/02/2018 14:22:39 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837505

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the value of corporation tax penalty notices for the late submission of corporation tax returns were written off as irrecoverable debt in each of the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	126624
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>HMRC do not separately estimate the tax gap due to companies being struck off. However, the HMRC Trust Statement contains figures for tax written off each year. Around 90% of the amounts written off relate to insolvencies.</p><p> </p><p>The remainder of the information requested is not held centrally by HMRC.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 126615 126622 126623 question first answered 13/02/2018 14:22:39 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

837383

	registered interest
	date	05/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Electronic Commerce: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the potential merits of HMRC using internet service provider data to calculate and process (a) VAT and (b) corporation tax.
	tabling member constituency	North East Fife
	tabling member printed	Stephen Gethins
	uin	126502
	answer	answer is ministerial correction date of answer 13/02/2018 answer text <p>HMRC has a comprehensive set of data-gathering powers which it uses for a range of compliance and operational purposes. They gather data from a range of intermediaries and third parties, operating both online and in the traditional economy. HMRC keeps both its powers and its use of them under review.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/02/2018 14:13:43 answering member 3935 label Biography information for Mel Stride
	tabling member	4434 label Biography information for Stephen Gethins