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1016482

	registered interest
	date	28/11/2018
	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 the Chancellor of the Exchequer, if he will publish the methodology used by HMRC to decide on the figure for top-slicing relief.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	196899
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The guidance on calculating the figure for top slicing relief is in the process of being updated. The updated guidance has been shared with insurance industry representative bodies for review and comment. HMRC expects the final version to be available in the Insurance Policyholder Taxation Manual (IPTM) on Gov.UK on 3 December 2018.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:48:12 answering member 3935 label Biography information for Mel Stride
	tabling member	4066 label Biography information for Priti Patel

1016321

	registered interest
	date	28/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT Zero Rating
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the Government plans to extend the zero rate of VAT to digital publications.
	tabling member constituency	Newcastle upon Tyne North
	tabling member printed	Catherine McKinnell
	uin	196811
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications.</p><p> </p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:46:58 answering member 3935 label Biography information for Mel Stride
	tabling member	4125 label Biography information for Catherine McKinnell

1013169

	registered interest
	date	23/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Aberdeen South
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of people in the Aberdeen South constituency affected by the 2019 Loan Charge.
	tabling member constituency	Aberdeen South
	tabling member printed	Ross Thomson
	uin	195124
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The 2019 loan charge is targeted at disguised remuneration (DR) schemes. These are artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party.</p><p> </p><p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. When taking into account the loan they received, loan scheme users have on average twice as much income as the average UK taxpayer.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has agreed settlements on disguised remuneration schemes with employers and individuals of over 650 million pounds. More than 90% of this amount was collected from employers, with less than 10% from individuals.</p><p> </p><p>HMRC have also simplified the process for those who choose to settle their use of avoidance schemes before the charge arises, so that those earning less than £50,000 a year and no longer engaging in tax avoidance can agree a payment plan of up to five years without the need for detailed supporting information. There is no maximum period within which an overall settlement can be agreed, and HMRC will deal with individual cases appropriately and sympathetically.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. Information is not held at constituency level.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:44:00 answering member 3935 label Biography information for Mel Stride
	tabling member	4599 label Biography information for Ross Thomson

1013171

	registered interest
	date	23/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Ealing
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the contribution of the Financial Secretary to the Treasury on 7 March 2018, Official Report, column 428, how many and what proportion of HMRC staff in International House, Ealing will (a) transfer to an HMRC Regional Centre and (b) complete their career in that location.
	tabling member constituency	Ealing Central and Acton
	tabling member printed	Dr Rupa Huq
	uin	195125
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>HMRC wants to keep as many employees as possible as it moves to its regional centres. It has been clear that if someone can move to a regional centre and has the skills it needs or is able to develop them, there will be a role for them.</p><p> </p><p>For International House, Ealing, current planning data shows that around 107 full-time equivalent people or 52% will transfer to a HMRC regional centre.</p><p> </p><p>HMRC expects that once Crossrail becomes operational, with journey times from Ealing to Stratford of around 30 minutes, this number will increase.</p><p> </p><p>However, HMRC cannot be certain about how many will actually be able to move to a regional centre or the numbers who may complete their career at International House until one-to-one discussions have taken place. These will be held around a year before any move.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:45:51 answering member 3935 label Biography information for Mel Stride
	tabling member	4511 label Biography information for Dr Rupa Huq

1016264

	registered interest
	date	28/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	PAYE
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the (a) timeliness and (b) accuracy of PAYE Real Time Information data received from employers.
	tabling member constituency	East Ham
	tabling member printed	Stephen Timms
	uin	196657
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>HMRC does not hold an overall assessment of the level of incorrect RTI. Whilst incorrect data is sometimes submitted by employers, HMRC systems have been designed to use different mixes of that data to match records correctly where possible. The timeliness of RTI has consistently improved, with 95.5% of all RTI submissions being on time in the last closed tax year.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:49:29 answering member 3935 label Biography information for Mel Stride
	tabling member	163 label Biography information for Sir Stephen Timms