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1178749

	registered interest
	date	12/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of proposed changes to IR35 rules from April 2020 on SMEs in Scotland.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	15098
	answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. The rules do not apply to the self-employed or stop anyone working through their own company.</p><p> </p><p>The reform of the off-payroll working rules in April 2020 will apply only to medium and large-sized businesses, minimising administrative burdens for the vast majority of engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: <a href="http://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>. This is a UK-wide figure.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 14:22:31 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1178750

	registered interest
	date	12/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to prepare SMEs for the proposed changes to the IR35 rules from April 2020.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	15099
	answer	answer is ministerial correction date of answer 28/02/2020 answer text <p>The Government is committed to working with organisations to ensure changes to the rules are implemented correctly. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>An enhanced version of the Check Employment Status for Tax online tool was published in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul><p> </p><p>The reform of the off-payroll working rules in April 2020 will apply only to medium and large-sized businesses, minimising administrative burdens for the vast majority of engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 15100 question first answered 28/02/2020 10:58:34 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1178751

	registered interest
	date	12/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to advise people affected by proposed changes to the IR35 rules from April 2020.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	15100
	answer	answer is ministerial correction date of answer 28/02/2020 answer text <p>The Government is committed to working with organisations to ensure changes to the rules are implemented correctly. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>An enhanced version of the Check Employment Status for Tax online tool was published in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul><p> </p><p>The reform of the off-payroll working rules in April 2020 will apply only to medium and large-sized businesses, minimising administrative burdens for the vast majority of engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 15099 question first answered 28/02/2020 10:58:34 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1247354

	registered interest
	date	30/10/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bowling: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reason ten pin bowling businesses were not included in the reduction in VAT that was extended to food outlets, cinemas and other competitor businesses in response to the covid-19 outbreak.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	109655
	answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, which have been severely affected by COVID-19.</p><p> </p><p>Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on the premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.</p><p> </p><p>Where a ten-pin bowling business provides such hospitality, that hospitality will benefit from the reduced rate, although admission to ten-pin bowling itself is not eligible. Further information can be found in VAT Guidance: reduced rate for hospitality, holiday accommodation and attractions on GOV.UK: <a href="https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091" target="_blank">https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:17:26 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1253432

	registered interest
	date	18/11/2020
	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, which debt collection agencies are being used to send final opportunity letters on his Department's behalf.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	117367
	answer	answer is ministerial correction date of answer 26/11/2020 answer text <p>As part of their overall collections strategy, debt collection agencies (DCAs) provide HMRC with additional capacity. The department keeps under review the cost effectiveness and value for money that using DCAs provides to the Exchequer and UK citizens. There are no current plans to move away from using agencies to send final opportunity letters.</p><p> </p><p>The table below sets out the total expenditure on DCAs by HMRC and the amount spent instructing them to issue final opportunity letters.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Total spend</p></td><td><p>Final opportunity letter spend</p></td></tr><tr><td><p>2017/18</p></td><td><p>£ 32,099,756.77</p></td><td><p>£1,714,901.62</p></td></tr><tr><td><p>2018/19</p></td><td><p>£ 26,021,351.78</p></td><td><p>£1,302,490.63</p></td></tr><tr><td><p>2019/20</p></td><td><p>£ 26,163,245.08</p></td><td><p>£1,242,984.66</p></td></tr></tbody></table><p> </p><p> </p><p>Final opportunity letters are sent on HMRC’s behalf by some of the debt collection agencies that the department works with. These are:</p><ul><li>Advantis Credit Ltd</li><li>Bluestone Credit Management</li><li>1st Locate (UK) Ltd</li><li>Past Due Credit Solutions</li></ul><p> </p><p>The full list of debt collection agencies that HMRC work with can be found on GOV.UK: <a href="https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies" target="_blank">https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 117368 117369 117370 question first answered 26/11/2020 11:20:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1253433

	registered interest
	date	18/11/2020
	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 his Department has spent on debt collection agencies in each of the last three years.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	117368
	answer	answer is ministerial correction date of answer 26/11/2020 answer text <p>As part of their overall collections strategy, debt collection agencies (DCAs) provide HMRC with additional capacity. The department keeps under review the cost effectiveness and value for money that using DCAs provides to the Exchequer and UK citizens. There are no current plans to move away from using agencies to send final opportunity letters.</p><p> </p><p>The table below sets out the total expenditure on DCAs by HMRC and the amount spent instructing them to issue final opportunity letters.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Total spend</p></td><td><p>Final opportunity letter spend</p></td></tr><tr><td><p>2017/18</p></td><td><p>£ 32,099,756.77</p></td><td><p>£1,714,901.62</p></td></tr><tr><td><p>2018/19</p></td><td><p>£ 26,021,351.78</p></td><td><p>£1,302,490.63</p></td></tr><tr><td><p>2019/20</p></td><td><p>£ 26,163,245.08</p></td><td><p>£1,242,984.66</p></td></tr></tbody></table><p> </p><p> </p><p>Final opportunity letters are sent on HMRC’s behalf by some of the debt collection agencies that the department works with. These are:</p><ul><li>Advantis Credit Ltd</li><li>Bluestone Credit Management</li><li>1st Locate (UK) Ltd</li><li>Past Due Credit Solutions</li></ul><p> </p><p>The full list of debt collection agencies that HMRC work with can be found on GOV.UK: <a href="https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies" target="_blank">https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 117367 117369 117370 question first answered 26/11/2020 11:20:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1253434

	registered interest
	date	18/11/2020
	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, whether he has plans to review his Department's use of debt collection agencies to send final opportunity letters.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	117369
	answer	answer is ministerial correction date of answer 26/11/2020 answer text <p>As part of their overall collections strategy, debt collection agencies (DCAs) provide HMRC with additional capacity. The department keeps under review the cost effectiveness and value for money that using DCAs provides to the Exchequer and UK citizens. There are no current plans to move away from using agencies to send final opportunity letters.</p><p> </p><p>The table below sets out the total expenditure on DCAs by HMRC and the amount spent instructing them to issue final opportunity letters.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Total spend</p></td><td><p>Final opportunity letter spend</p></td></tr><tr><td><p>2017/18</p></td><td><p>£ 32,099,756.77</p></td><td><p>£1,714,901.62</p></td></tr><tr><td><p>2018/19</p></td><td><p>£ 26,021,351.78</p></td><td><p>£1,302,490.63</p></td></tr><tr><td><p>2019/20</p></td><td><p>£ 26,163,245.08</p></td><td><p>£1,242,984.66</p></td></tr></tbody></table><p> </p><p> </p><p>Final opportunity letters are sent on HMRC’s behalf by some of the debt collection agencies that the department works with. These are:</p><ul><li>Advantis Credit Ltd</li><li>Bluestone Credit Management</li><li>1st Locate (UK) Ltd</li><li>Past Due Credit Solutions</li></ul><p> </p><p>The full list of debt collection agencies that HMRC work with can be found on GOV.UK: <a href="https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies" target="_blank">https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 117367 117368 117370 question first answered 26/11/2020 11:20:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1253435

	registered interest
	date	18/11/2020
	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 his Department has spent on instructing debt collection agencies to send final opportunity letters in each of the last three years.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	117370
	answer	answer is ministerial correction date of answer 26/11/2020 answer text <p>As part of their overall collections strategy, debt collection agencies (DCAs) provide HMRC with additional capacity. The department keeps under review the cost effectiveness and value for money that using DCAs provides to the Exchequer and UK citizens. There are no current plans to move away from using agencies to send final opportunity letters.</p><p> </p><p>The table below sets out the total expenditure on DCAs by HMRC and the amount spent instructing them to issue final opportunity letters.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Total spend</p></td><td><p>Final opportunity letter spend</p></td></tr><tr><td><p>2017/18</p></td><td><p>£ 32,099,756.77</p></td><td><p>£1,714,901.62</p></td></tr><tr><td><p>2018/19</p></td><td><p>£ 26,021,351.78</p></td><td><p>£1,302,490.63</p></td></tr><tr><td><p>2019/20</p></td><td><p>£ 26,163,245.08</p></td><td><p>£1,242,984.66</p></td></tr></tbody></table><p> </p><p> </p><p>Final opportunity letters are sent on HMRC’s behalf by some of the debt collection agencies that the department works with. These are:</p><ul><li>Advantis Credit Ltd</li><li>Bluestone Credit Management</li><li>1st Locate (UK) Ltd</li><li>Past Due Credit Solutions</li></ul><p> </p><p>The full list of debt collection agencies that HMRC work with can be found on GOV.UK: <a href="https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies" target="_blank">https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 117367 117368 117369 question first answered 26/11/2020 11:20:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith

1329572

	registered interest
	date	04/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people have Government Gateway accounts for (a) personal and (b) business use.
	tabling member constituency	Stirling
	tabling member printed	Alyn Smith
	uin	10649
	answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>There are currently 73.1 million active credentials/accounts registered with Government Gateway; a single unique user may hold several accounts for use in interactions with HMRC and/or other Government departments.</p><p> </p><p>69.4 million credentials are linked to HMRC services and are profiled across the user types below:</p><ul><li>Tax Agents: 1.0 million</li><li>Individuals: 20.9 million</li><li>Organisations: 47.5 million</li></ul><p> </p><p>The remaining 3.7 million credentials are associated to OGDs (not HMRC) and HMRC do not hold a record as to whether these are used for personal or business use.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2021 13:54:23 answering member 3991 label Biography information for Jesse Norman
	tabling member	4738 label Biography information for Alyn Smith