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

1060577

	registered interest
	date	13/02/2019
	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 the Chancellor of the Exchequer, how many citizens have registered a voice recognition password to access HMRC services; and what legal provisions apply to the collation of that voice recognition data by HMRC.
	tabling member constituency	Bristol North West
	tabling member printed	Darren Jones
	uin	221004
	answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>7,227,106 customers have registered a voice recognition password to access HMRC services.</p><p> </p><p>HMRC currently relies on the legal basis of consent to collect and process voice data from individuals under Article 6(1)(a) of the GDPR. The legal basis for most processing of personal data in HMRC is Article 6(1)(e) and section 8 DPA 2018, namely “public task”. However, HMRC does not rely on the “public task” legal basis for Voice ID at present as HMRC allows the customer to decide whether they want to use Voice ID for convenience and it is only one of 3 methods HMRC uses to verify the identity of customers on the phone.</p><p> </p><p>As biometric data is special category data, one of the additional conditions in Article 9 of GDPR also needs to be met in order for HMRC to process this data. Given consent is the legal basis for processing, HMRC relies on the Article 9 (2)(a) condition of explicit consent for the processing. HMRC allows the customer to choose to opt in to use the service for convenience and verification by other means remains possible.</p><p> </p><p>HMRC obtains explicit consent from customers and clearly informs them about how they can withdraw their consent.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:17:04 answering member 3935 label Biography information for Mel Stride
	tabling member	4621 label Biography information for Darren Jones

1056698

	registered interest
	date	07/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Fraud
	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 level of fraud in (a) VAT, (b) customs duty and (c) excise duties at the United Kingdom border in each of the last five years.
	tabling member constituency	Camberwell and Peckham
	tabling member printed	Ms Harriet Harman
	uin	218145
	answer	answer is ministerial correction date of answer 12/02/2019 answer text <p><strong></strong>The information requested is not held. HM Revenue and Customs (HMRC) estimates the tax gap, which will encompass fraud, for VAT, excise duties and customs duty – the latter is contained within the Department’s estimates of ‘other taxes’. However, it is not possible to subdivide these tax gap estimates into fraud that occurs at the United Kingdom border and fraud that occurs elsewhere. Tax gap estimates for VAT, excise duties and other taxes for tax years 2005-06 to 2016-17 are available in chapters 2, 3 and 6, respectively, of HMRC’s publication Measuring Tax Gaps 2018. This report is available at <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a>.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/02/2019 13:22:58 answering member 3935 label Biography information for Mel Stride
	tabling member	150 label Biography information for Ms Harriet Harman

1111223

	registered interest
	date	10/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Trusts
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, which tax avoidance schemes involving trusts have been (a) notified to HMRC and (b) classified as harmful in the last five years.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	243573
	answer	answer is ministerial correction date of answer 23/04/2019 answer text <p><strong>Tax avoidance deprives the Exchequer of hundreds of millions of pounds a year. Every amount of tax avoided means more tax for other taxpayers to pay, or less funding for our vital public services – our nurses, teachers, doctors, police and many others.</strong></p><p> </p><p><strong>Introduced in 2004, the Disclosure of Tax Avoidance Scheme (DOTAS) regime requires those who design and/or promote tax avoidance schemes to notify HM Revenue and Customs (HMRC) where a scheme contains various ‘hallmarks’ of tax avoidance, or face a penalty. Once notified, HMRC send the promoter a Scheme Reference Number (SRN) who must give it to scheme users for inclusion on their tax returns. This alerts users that they are involved in a disclosed tax avoidance scheme. The fact that a scheme has been notified under DOTAS does not in any way signify that it has been ‘approved’ by HMRC. </strong></p><p> </p><p><strong>Since 2014, over 60 schemes have been disclosed under DOTAS. </strong></p><p><strong>A list of tax avoidance schemes involving trusts which have been notified to HMRC over the past 5 years cannot be released because of HMRC’s duty of confidentiality. </strong></p><p> </p><p><strong>HMRC challenge appropriate cases and raises awareness of tax avoidance schemes through its series of Spotlight publications which is available on GOV.UK.</strong></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 23/04/2019 15:47:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1090936

	registered interest
	date	18/03/2019
	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, pursuant to the Answer of 7 January 2019 to Question 203919 on Tax Avoidance, how many promoters of tax avoidance schemes paid HMRC a penalty in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	233579
	answer	answer is ministerial correction date of answer 21/03/2019 answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged in 2018.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/03/2019 14:54:49 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1088764

	registered interest
	date	14/03/2019
	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, pursuant to the answer on 7th January 2019 given to Question 203919 on tax avoidance, how many promoters of tax avoidance schemes have paid HMRC a penalty in each of the last five years.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	232589
	answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged over the last 5 years.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/03/2019 17:14:14 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1079566

	registered interest
	date	01/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Mediation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many FTE staff employed by HMRC work on issues related to tax mediation in the most recent period for which figures are available.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	227384
	answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.</p><p> </p><p>ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.</p><p> </p><p>For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227385 question first answered 06/03/2019 17:05:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1079567

	registered interest
	date	01/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Dispute Resolution
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many cases dealt with by HMRC involved the application of alternative dispute resolution in the last 12 months.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	227385
	answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.</p><p> </p><p>ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.</p><p> </p><p>For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227384 question first answered 06/03/2019 17:05:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1077733

	registered interest
	date	26/02/2019
	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, pursuant to the answer of 18 February 2019 to Question 221022 on Tax Avoidance, whether it has always been HMRC's policy that nobody would be forced to sell their main home to pay for their Disguised Remuneration debt.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	226209
	answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>As advised by HMRC officials at the Treasury Select Committee on 30 January 2019 it is not HMRC’s policy to force the sale of a main residence in relation to a Disguised Remuneration (DR) debt, or the loan charge.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p><p> </p><p>HMRC is working hard to help individuals get out of avoidance for good and offer manageable and sustainable payment plans wherever possible. It carefully considers each case and there is no maximum limit on how long a customer can be given to pay what they owe. HMRC considers a customer’s ability to pay on a case by case basis and decisions are based on each individual’s personal circumstances.</p><p> </p><p>HMRC has simplified the process for those who want to settle their use of DR schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:02:16 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1105622

	registered interest
	date	27/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people are working on the Making Tax Digital for Business programme by (a) contingent labour, (b) supplier resource and (c) civil servants.
	tabling member constituency	Hemsworth
	tabling member printed	Jon Trickett
	uin	237610
	answer	answer is ministerial correction date of answer 05/04/2019 answer text <p>As at 28 March 2019, there were 165 civil servants in the core programme team, and another 187 internal supplier resource (who are also civil servants). The programme is further supported by a specialist mix of external IT suppliers (who have assigned 102 people on the project) and contingent labour (of 105 people). These numbers do not include ‘business as usual’ support from Operational staff in HM Revenue and Customs (HMRC) e.g. on customer support and compliance.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/04/2019 12:23:41 answering member 3935 label Biography information for Mel Stride
	tabling member	410 label Biography information for Jon Trickett

1077667

	registered interest
	date	26/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Collection
	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 contribution to the public purse from the work of the HMRC specialist unit for collecting tax from high net worth individuals in (a) 2010, (b) 2011, (c) 2012, (d) 2013, (e) 2014, (f) 2015, (g) 2016, (h) 2017, and (i) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226145
	answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>As of 3rd April 2017, HMRC has brought together the High Net Worth Unit and Affluent teams to form a single Wealthy team. The figures below are the personal tax paid by high net worth individuals (income tax, national insurance and capital gains tax).</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Estimated tax receipts</p></td></tr><tr><td><p>2009 - 10</p></td><td><p>£5.10bn</p></td></tr><tr><td><p>2010 - 11</p></td><td><p>£3.7bn</p></td></tr><tr><td><p>2011 - 12</p></td><td><p>£3.79bn</p></td></tr><tr><td><p>2012 - 13</p></td><td><p>£3.13bn</p></td></tr><tr><td><p>2013 - 14</p></td><td><p>£4.79bn</p></td></tr><tr><td><p>2014 - 15</p></td><td><p>£4.34bn</p></td></tr><tr><td><p>2015-16</p></td><td><p>£4.3bn</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:32:37 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd