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

1043728

registered interest
date	18/01/2019
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, whether the Government's review of the loan charge is planned to (a) seek external evidence about, (b) evaluate all aspects of and (c) be able to recommend any changes to the loan charge.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	210060
answer	answer is ministerial correction date of answer 23/01/2019 answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 210061 question first answered 23/01/2019 14:32:49 answering member 3935 label Biography information for Mel Stride
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

1043729

registered interest
date	18/01/2019
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, what steps he is taking to ensure that members of the public can contribute to the review of the 2019 Loan Charge.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	210061
answer	answer is ministerial correction date of answer 23/01/2019 answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 210060 question first answered 23/01/2019 14:32:49 answering member 3935 label Biography information for Mel Stride
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

1082722

registered interest
date	06/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Greater London
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 individuals subject to the 2019 Loan Charge in (a) Lewisham, Deptford constituency, (b) London Borough of Lewisham and (c) London.
tabling member constituency	Lewisham, Deptford
tabling member printed	Vicky Foxcroft
uin	229274
answer	answer is ministerial correction date of answer 15/03/2019 answer text <p>The charge on disguised remuneration (DR) loans will apply to outstanding DR loan balances on 5 April 2019. It is targeted at artificial tax avoidance schemes where earnings were paid in the form of non-repayable loans made by a third party. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable. The charge on DR loans is expected to raise £3.2bn for the exchequer. The majority, 75%, is expected to come from employers rather than individuals.</p><p> </p><p>The best option for those individuals who are worried about the introduction of the charge on Disguised Remuneration loans is to come forward and speak to HMRC as soon as possible. They will work with all individuals to reach a manageable and sustainable payment plan wherever possible. HMRC has put special arrangements in place so that they are able to agree a payment plan of up to five years automatically for those with income below £50,000 and seven years for those with income below £30,000 where those scheme users are no longer engaging in tax avoidance. HMRC may be able to offer a longer payment plan for those that need more than five or seven years or with income over £50,000, where further information is provided.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the charge on DR loans, either by settling with HMRC or paying the charge which applies from 05 April 2019. Information is not held at constituency, borough or local authority level.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/03/2019 13:13:14 answering member 3935 label Biography information for Mel Stride
tabling member	4491 label Biography information for Vicky Foxcroft

1082723

registered interest
date	06/03/2019
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, what provision has been made to ensure that disguised remuneration scheme providers are liable for the tax on fees taken from each individual’s income during that scheme's operation.
tabling member constituency	Lewisham, Deptford
tabling member printed	Vicky Foxcroft
uin	229275
answer	answer is ministerial correction date of answer 15/03/2019 answer text <p>This Government is committed to tackling all forms of avoidance. HM Revenue and Customs (HMRC) has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters of avoidance schemes, including disguised remuneration (DR) avoidance schemes.</p><p><strong> </strong></p><p>Fees earned by promoters of tax avoidance form part of their business income on which tax has to be paid. Promoters are subject to compliance checks as any other individual or business to ensure they are paying the correct amount of tax due.</p><p> </p><p>Since 2014, HMRC has accelerated its efforts to tackle and challenge avoidance scheme promoters and enablers using both existing and new robust powers given by Parliament. HMRC set up a dedicated team that has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements, over recent years.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/03/2019 13:30:43 answering member 3935 label Biography information for Mel Stride
tabling member	4491 label Biography information for Vicky Foxcroft

1050037

registered interest
date	28/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Declaration Services Programme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when the go-live operational date is scheduled for the new Customs Declaration Service to take over from CHIEF system.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	213157
answer	answer is ministerial correction date of answer 04/02/2019 answer text <p>The Customs Declaration Service (CDS) is being delivered through three releases of functionality alongside the CHIEF system. HMRC has delivered the majority of imports functionality through two releases in August and December 2018. The third release, planned for March, will provide the functionality necessary for exports. Some businesses are already using CDS, and HMRC expects all businesses to migrate to the new service after the third release has been implemented. In the meantime, the existing CHIEF system will remain available for businesses to use.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/02/2019 15:46:32 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

1061060

registered interest
date	14/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate HMRC has made of the level of non-compliance at the UK border in a No Deal scenario with customs declarations and observance of tariffs; and if he will place that estimate in the Library.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	221545
answer	answer is ministerial correction date of answer 19/02/2019 answer text In the event of a no deal HMRC will prioritise flow at the UK border but not at the expense of security, and will support businesses to meet their obligations. The level of compliance on declarations and tariffs is dependent on a number of factors and an estimate of the level of non-compliance is not available at this stage. answering member constituency Central Devon answering member printed Mel Stride question first answered 19/02/2019 16:45:57 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

1091246

registered interest
date	19/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Borders: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to (a) stop goods subject to tariffs flowing freely from the Republic of Ireland to Northern Ireland and (b) stop those goods being smuggled into the rest of the UK in the event that the UK leaves the EU without a deal.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	234071
answer	answer is ministerial correction date of answer 22/03/2019 answer text <p>The UK Government’s priority in relation to Northern Ireland is meeting its commitment to avoid a hard border and ensure no new physical infrastructure or related checks and controls. Therefore, under the temporary approach to the NI border announced by the Government in the event of no deal, consignments from Ireland will not be subject to a tariff when entering Northern Ireland. This approach reflects the unique circumstances of the land border and the Government’s commitment to preserving the Belfast (Good Friday) Agreement in full.</p><p> </p><p>HMRC will support businesses who are moving goods across the border legitimately, including businesses that continue to use the routes they use today. For goods entering Northern Ireland from Ireland, including where the ultimate destination is Great Britain, provided traders choose routes for commercial reasons not connected with an avoidance purpose, tariffs will not be due and tariff rate quotas will not apply.</p><p> </p><p>However, if traders divert goods through Ireland and Northern Ireland with the main purpose of avoiding customs duty HMRC will have the power to require them to pay the UK’s tariff, wherever the goods are from. HMRC will continue to enforce compliance on an intelligence-led basis to ensure trade is consistent with the requirements set out in legislation.</p><p> </p><p>HMRC remains committed to promoting compliance and tackling avoidance and evasion and would take steps to ensure that this temporary arrangement is not abused.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 22/03/2019 14:09:30 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

1091247

registered interest
date	19/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Brexit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions the Government has held with the EU on the steps the EU will need to take to (a) protect the integrity of the Single Market, (b) protect revenue collection in the Republic of Ireland and the rest of the EU and (c) avoid breaking EU law in a no deal scenario when the UK applies zero tariffs to certain goods being imported into the UK.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	234072
answer	answer is ministerial correction date of answer 22/03/2019 answer text <p>It is for the EU to decide what steps it needs to take in a no deal scenario, including in relation to the operation of tariffs and revenue collection in the Republic of Ireland.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 22/03/2019 14:03:21 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

1104843

registered interest
date	25/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many Economic Operator Registration and Identification numbers have been issued by HMRC to (a) VAT-registered and (b) non-VAT-registered UK exporters to EU countries in preparation for the UK leaving the EU.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	236246
answer	answer is ministerial correction date of answer 02/04/2019 answer text <p>UK traders that only trade with the EU will need an EORI number in the event the UK leaves the EU without a deal. HM Revenue &amp; Customs (HMRC) estimated that in 2017 there were 144,000 VAT-registered traders that only traded with the EU. A separate estimate indicates there are around 100,000 non VAT-registered traders that trade only with the EU. Latest HMRC validated data show that in the three months to 15 March, there were more than 59,000 registrations for an EORI number.</p><p> </p><p>The Government recently announced temporary simplified procedures to make importing and exporting easier. To register for these simplifications, traders will need a UK EORI number. Therefore, completing the application is a good first step for traders, and ensures that our records are correct.</p><p> </p><p>Registering for an EORI number is free and very quick – it currently takes around 10 minutes.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 02/04/2019 13:26:34 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

1110765

registered interest
date	09/04/2019
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, how many staff (a) are employed now at the new customs offices opened in RAF Akrotiri and RAF Larnaca in Cyprus, Portsmouth, Exeter Airport, Newhaven and Fishguard and (b) will be employed once fully operational; and how many of the staff (i) are newly recruited or redeployed and (ii) will be newly recruited or redeployed.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	242665
answer	answer is ministerial correction date of answer 15/04/2019 answer text <p>HMRC has not opened any new offices in these locations, where existing estate is exclusively occupied by other government departments. HMRC attendance at these locations is decided on a risk basis.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/04/2019 12:52:20 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake