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1087189

	registered interest
	date	12/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Staff
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 March 2019 to Question 228762 on Revenue and Customs: Staff, how many staff were employed in HMRC's Operational Appeals and Reviews Units in each year since 2010.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	231508
	answer	answer is ministerial correction date of answer 15/03/2019 answer text <p>The table below shows the approximate full time equivalent (FTE) staff in Operational Appeals and Reviews Unit on 31 March for each financial year since 2010.</p><p> </p><p>Before April 2016, appeals and reviews were carried out in a number of teams across HMRC. The figures for 2012/13 to 2015/16 are in respect of the Appeals and Review Unit attached to our Compliance Business. HMRC does not have numbers for the other teams that carried out appeals and reviews. From April 2016 HMRC took the decision to brigade all appeals and reviews work and bring them into its Solicitors Office and Legal Services. The numbers from 2016/17 show the total number of staff in HMRC carrying out this work.</p><p> </p><p>In line with HMRC’s retention policy, HMRC does not hold relevant data for the years 2010/11 and 2011/12.</p><p> </p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>FTE</strong></p></td></tr><tr><td><p>2010/11</p></td><td><p><em>Data not retained</em></p></td></tr><tr><td><p>2011/12</p></td><td><p><em>Date not retained</em></p></td></tr><tr><td><p>2012/13</p></td><td><p>302.39</p></td></tr><tr><td><p>2013/14</p></td><td><p>300.36</p></td></tr><tr><td><p>2014/15</p></td><td><p>324.00</p></td></tr><tr><td><p>2015/16</p></td><td><p>361.00</p></td></tr><tr><td><p>2016/17</p></td><td><p>548.63</p></td></tr><tr><td><p>2017/18</p></td><td><p>541.35</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/03/2019 13:15:44 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109771

	registered interest
	date	04/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the HMRC penalties issued in 2018 by size of business.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241052
	answer	answer is ministerial correction date of answer 12/04/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their obligations, act as a sanction for those who do not and to reassure those who do comply that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><p>• Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p><p> </p><p>• Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p><p> </p><p>• Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC does not record data on penalties issued by size of business.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/04/2019 12:15:00 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1090938

	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	Unpaid Taxes
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many late payment fines HMRC has issued in each year since 2010.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	233581
	answer	answer is ministerial correction date of answer 21/03/2019 answer text <p>The information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/03/2019 14:42:31 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1088760

	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 Collection
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 March 2019 to Question 229820 on tax collection, what the total amount was that the Affluent teams working in HMRC raised in additional taxation from high net worth individuals from 2010 to April 2017.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	232585
	answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>The High Net Worth Unit and Affluent teams were merged in April 2017. Prior to this date, the Affluent teams population did not include high net worth individuals.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/03/2019 17:05:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1088761

	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	Smuggling
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 March 2019 to Question 227387 on smuggling, how many HMRC staff work with Border Force to assist with anti-smuggling activity.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	232586
	answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>The HMRC staff who work with Border Force to assist them in their anti-smuggling activity, are drawn from a wide variety of business areas, and are charged with a wide range of responsibilities. As a consequence, the information requested is not readily available and could only be provided at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/03/2019 17:08:31 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1105498

	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	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many penalties were imposed under the General Anti-Abuse Rule regarding (a) income tax and (b) corporation tax in (i) 2016, (ii) 2017 and (iii) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	237714
	answer	answer is ministerial correction date of answer 01/04/2019 answer text <p>The General Anti-Abuse Rule (GAAR) penalty applies to tax arrangements entered into on or after 15 September 2016. Before a GAAR penalty can be charged, HMRC must first enquire into tax returns once they are received and gather all relevant facts.</p><p> </p><p> </p><p>Whilst no penalties have been charged to date, HMRC is actively using the GAAR to tackle tax avoidance. To date, all cases referred to the GAAR Advisory Panel have resulted in a Panel opinion in HMRC’s favour. GAAR Panel opinions are published online at: <a href="http://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar" target="_blank">www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 237715 question first answered 01/04/2019 15:42:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1105500

	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	General Anti-abuse Rule Advisory Panel
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what proportion of cases referred to the General Anti-Abuse Rule Advisory Panel by HMRC resulted in positive determinations in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	237715
	answer	answer is ministerial correction date of answer 01/04/2019 answer text <p>The General Anti-Abuse Rule (GAAR) penalty applies to tax arrangements entered into on or after 15 September 2016. Before a GAAR penalty can be charged, HMRC must first enquire into tax returns once they are received and gather all relevant facts.</p><p> </p><p> </p><p>Whilst no penalties have been charged to date, HMRC is actively using the GAAR to tackle tax avoidance. To date, all cases referred to the GAAR Advisory Panel have resulted in a Panel opinion in HMRC’s favour. GAAR Panel opinions are published online at: <a href="http://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar" target="_blank">www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 237714 question first answered 01/04/2019 15:42:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1105495

	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	Tax Collection
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 March 2019 to Question 232585 on tax collection, what the total amount was that the Affluent teams working in HMRC raised in additional taxation from 2010 to April 2017.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	237712
	answer	answer is ministerial correction date of answer 05/04/2019 answer text <p>The Affluent teams were formed during 2011/12 and data is not available for that year. Figures for 2012/13 to 2016/17 are shown below.</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Yield</p></td></tr><tr><td><p>2012/13</p></td><td><p>£85.6m</p></td></tr><tr><td><p>2013/14</p></td><td><p>£137.2m</p></td></tr><tr><td><p>2014/15</p></td><td><p>£171.4m</p></td></tr><tr><td><p>2015/16</p></td><td><p>£174.3m</p></td></tr><tr><td><p>2016/17</p></td><td><p>£178.5m</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/04/2019 12:22:18 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1124238

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	General Anti-abuse Rule Advisory Panel
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many cases have been referred to the GAAR Advisory Panel since 2015.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	249975
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>Since 2015, 13 cases have been referred to the General Anti-Abuse Rule (GAAR) Advisory Panel. GAAR Advisory Panel opinions are published on GOV.UK.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:25:59 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109764

	registered interest
	date	04/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Debt Collection
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much HMRC spent on private sector debt collection agencies in (a) 2015, (b) 2016, (c) 2017 and (d) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241051
	answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>Information regarding payments to Integrated Debt Services Ltd, who manage the contract between HMRC and the Debt Collection Agencies contracted to act on HMRC’s behalf, is published on the GOV.UK website at the following link:</p><p> </p><p><a href="https://www.gov.uk/government/collections/spending-over-25-000" target="_blank">https://www.gov.uk/government/collections/spending-over-25-000</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/04/2019 16:07:49 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd