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1142431
unstar this property registered interest false more like this
star this property date less than 2019-07-25more like thisremove minimum value filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury remove filter
unstar this property hansard heading Taxation: Electronic Government more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what plans they have, if any, to continue with the rollout of their Simple Assessment and dynamic coding projects, which were paused in May 2018. more like this
star this property tabling member printed
Baroness Altmann more like this
star this property uin HL17505 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-08-06more like thismore than 2019-08-06
star this property answer text <p>HM Revenue &amp; Customs (HMRC) delivered Simple Assessment to a small number of customers in 2017. Due to the need to prioritise EU exit, HMRC temporarily suspended further work to extend the service to a larger number of customers. The service remains active for the original user base, and further enhancements are being made this financial year. HMRC are reviewing whether to make further investments into the service in the context of the Spending Review.</p><p> </p><p>HMRC have long had a delivery plan for the dynamic coding-out of debt project. The service was successfully introduced for a number of taxation scenarios that cause an over- or under-payment of PAYE.</p><p> </p><p>After the closure of the Making Tax Digital for Individuals Programme, which included a wider dynamic coding option, and resource reallocation to EU exit, a new IT solution was required for this Budget 2017 project. HMRC remain committed to delivering this project. Further work on the wider dynamic coding activities will be considered as part of wider Spending Review planning.</p>
star this property answering member printed Lord Young of Cookham remove filter
star this property question first answered
less than 2019-08-06T14:08:44.993Zmore like thismore than 2019-08-06T14:08:44.993Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
4533
star this property label Biography information for Baroness Altmann more like this
1142433
unstar this property registered interest false more like this
star this property date less than 2019-07-25more like thisremove minimum value filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury remove filter
unstar this property hansard heading PAYE more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what assessment they have made of the use of Real Time Information (RTI) to ensure low earners receive the tax relief they are due; and what plans they have to require all employers to use RTI. more like this
star this property tabling member printed
Baroness Altmann more like this
star this property uin HL17507 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-08-06more like thismore than 2019-08-06
star this property answer text <p>Information filed by employers through RTI is applied equally to all relevant customer records. HM Revenue &amp; Customs (HMRC) do not make a distinction between low and high earners when applying rules within tax calculations.</p><p> </p><p>Employers who pay all of their employees under the Lower Earnings Limit for National Insurance Contributions (NICs) and have no tax deducted are not required to register with HMRC. The employer is not required to report information to HMRC until there is a tax or NICs deduction payable to HMRC.</p><p> </p><p>There are no plans to mandate employers who pay small amounts of wages to all of their employees to register with HMRC.</p> more like this
star this property answering member printed Lord Young of Cookham remove filter
star this property question first answered
less than 2019-08-06T13:38:40.563Zmore like thismore than 2019-08-06T13:38:40.563Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
4533
star this property label Biography information for Baroness Altmann more like this
1142436
unstar this property registered interest false more like this
star this property date less than 2019-07-25more like thisremove minimum value filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury remove filter
unstar this property hansard heading VAT: Tax Evasion more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what assessment they have made of the amount lost to the Exchequer due to VAT fraud perpetrated by online traders based outside the EU; and what estimate they have made of the proportion of that fraud originating in China. more like this
star this property tabling member printed
Lord Clement-Jones more like this
star this property uin HL17510 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-08-06more like thismore than 2019-08-06
star this property answer text <p>The information requested is not held. HM Revenue &amp; Customs (HMRC) estimate the tax gap, which encompasses fraud for VAT, excise duties and customs duty. However, it is not possible to produce these estimates for online traders based outside the EU, and for fraud originating in China. Tax gaps for VAT, excise duties and other taxes overall are provided in HMRC’s publication ‘Measuring Tax Gaps’.</p><p> </p><p>HMRC estimate that the tax loss from VAT fraud and error on online marketplaces was between £1 billion and £1.5 billion in 2016/17. The department estimates that overseas sellers contributed to approximately 60% of the VAT loss.</p> more like this
star this property answering member printed Lord Young of Cookham remove filter
star this property question first answered
less than 2019-08-06T13:37:53.7Zmore like thismore than 2019-08-06T13:37:53.7Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
3396
star this property label Biography information for Lord Clement-Jones more like this
1142437
unstar this property registered interest false more like this
star this property date less than 2019-07-25more like thisremove minimum value filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury remove filter
unstar this property hansard heading VAT: Tax Evasion more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what discussions they have had with the government of China in relation to addressing online VAT fraud; and what steps they are taking as a result. more like this
star this property tabling member printed
Lord Clement-Jones more like this
star this property uin HL17511 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-08-06more like thismore than 2019-08-06
star this property answer text <p>HM Revenue &amp; Customs (HMRC) have increased their engagement with China Customs through the Fiscal Crime Liaison Officer in Beijing. The engagement is designed to tackle undervaluation fraud, including online VAT fraud, with the help of the Chinese authorities. This has included a memorandum of understanding, set up in 2018, leading to a joint working group and a series of commodity-focused exercises.</p><p> </p><p>In addition, HMRC’s primary focus in tackling the VAT issue has been with the online marketplaces through which those sellers operate, as this has proven to be an effective way of improving their compliance. The Fulfilment House Due Diligence Scheme supports this compliance activity by regulating the sites where overseas sellers store imported goods prior to their sale.</p> more like this
star this property answering member printed Lord Young of Cookham remove filter
star this property question first answered
less than 2019-08-06T13:38:21.057Zmore like thismore than 2019-08-06T13:38:21.057Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
3396
star this property label Biography information for Lord Clement-Jones more like this
1142438
unstar this property registered interest false more like this
star this property date less than 2019-07-25more like thisremove minimum value filter
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury remove filter
unstar this property hansard heading VAT: Tax Evasion more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government how many penalties they have issued to online traders based outside the EU for VAT fraud; and what was the total value of such penalties. more like this
star this property tabling member printed
Lord Clement-Jones more like this
star this property uin HL17512 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-08-06more like thismore than 2019-08-06
star this property answer text <p>The information requested is not held. HM Revenue &amp; Customs (HMRC) record the total number and amount of penalties issued to sellers based overseas who operate on online marketplaces, but do not hold separate figures for EU and non-EU sellers.</p><p> </p><p>Up to 29 July 2019, HMRC have issued VAT penalties to a total of 1,059 overseas sellers; the total penalty amount is £34,056,356.39.</p> more like this
star this property answering member printed Lord Young of Cookham remove filter
star this property question first answered
less than 2019-08-06T13:36:05.967Zmore like thismore than 2019-08-06T13:36:05.967Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
3396
star this property label Biography information for Lord Clement-Jones more like this