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1329470

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	Business: 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 (a) headcount and (b) full-time equivalent number of staff employed in HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	10348
answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>The full-time equivalent number of staff working for HMRC’s Large Business Directorate was as follows:</p><p> </p><table><tbody><tr><td><p>31 March 2015</p></td><td><p>2,022</p></td></tr><tr><td><p>31 March 2016</p></td><td><p>2,137</p></td></tr><tr><td><p>31 March 2017</p></td><td><p>2,392</p></td></tr><tr><td><p>31 March 2018</p></td><td><p>2,338</p></td></tr><tr><td><p>31 March 2019</p></td><td><p>2,367</p></td></tr><tr><td><p>31 March 2020</p></td><td><p>2,395</p></td></tr></tbody></table><p> </p><p>The Large Business Directorate manages the tax compliance of the UK’s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.</p><p> </p><p>HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 10349 10351 question first answered 11/06/2021 13:53:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1329471

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	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide information on the total spend on compliance activities by HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	10349
answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>The full-time equivalent number of staff working for HMRC’s Large Business Directorate was as follows:</p><p> </p><table><tbody><tr><td><p>31 March 2015</p></td><td><p>2,022</p></td></tr><tr><td><p>31 March 2016</p></td><td><p>2,137</p></td></tr><tr><td><p>31 March 2017</p></td><td><p>2,392</p></td></tr><tr><td><p>31 March 2018</p></td><td><p>2,338</p></td></tr><tr><td><p>31 March 2019</p></td><td><p>2,367</p></td></tr><tr><td><p>31 March 2020</p></td><td><p>2,395</p></td></tr></tbody></table><p> </p><p>The Large Business Directorate manages the tax compliance of the UK’s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.</p><p> </p><p>HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 10348 10351 question first answered 11/06/2021 13:53:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1329472

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	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide information on the number of (a) active enquiries, (b) enquiries initiated and (c) enquiries closed by HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	10350
answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>The information requested has been provided in the table below:</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Active enquiries</strong> <strong>at each 31/3</strong></p></td><td><p><strong>Enquiries initiated</strong> <strong>during the year</strong></p></td><td><p><strong>Enquiries closed</strong> <strong>during the year</strong></p></td></tr><tr><td><p>2014-15</p></td><td><p>3722</p></td><td><p>3041</p></td><td><p>3135</p></td></tr><tr><td><p>2015-16</p></td><td><p>3875</p></td><td><p>3251</p></td><td><p>3112</p></td></tr><tr><td><p>2016-17</p></td><td><p>3617</p></td><td><p>2825</p></td><td><p>3109</p></td></tr><tr><td><p>2017-18</p></td><td><p>3302</p></td><td><p>2845</p></td><td><p>2667</p></td></tr><tr><td><p>2018-19</p></td><td><p>3263</p></td><td><p>1993</p></td><td><p>2551</p></td></tr><tr><td><p>2019-20</p></td><td><p>3220</p></td><td><p>1940</p></td><td><p>1986</p></td></tr></tbody></table><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2021 14:00:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1329473

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	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide information on the average (a) headcount and (b) full time equivalent number of staff working on each active enquiry undertaken by HMRC’s Large Business Directorate in each year between 2014-15 to 2019-20.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	10351
answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>The full-time equivalent number of staff working for HMRC’s Large Business Directorate was as follows:</p><p> </p><table><tbody><tr><td><p>31 March 2015</p></td><td><p>2,022</p></td></tr><tr><td><p>31 March 2016</p></td><td><p>2,137</p></td></tr><tr><td><p>31 March 2017</p></td><td><p>2,392</p></td></tr><tr><td><p>31 March 2018</p></td><td><p>2,338</p></td></tr><tr><td><p>31 March 2019</p></td><td><p>2,367</p></td></tr><tr><td><p>31 March 2020</p></td><td><p>2,395</p></td></tr></tbody></table><p> </p><p>The Large Business Directorate manages the tax compliance of the UK’s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.</p><p> </p><p>HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 10348 10349 question first answered 11/06/2021 13:53:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1329474

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	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide information on the (a) number and (b) volume of enquiries undertaken by HMRC’s Large Business Directorate in respect of businesses of which the registered location of the parent group is in the (a) UK Crown dependencies and (b) British overseas territories, broken down by territory and dependency in each year between 2014-15 to 2019-20.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	10352
answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>Information has been provided in the table below:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p> </p></td><td><p>Risks Closed<br> During each Year Ended 31 March</p></td></tr><tr><td><p>2014/15</p></td><td><p>Crown Dependencies</p></td><td><p>24</p></td></tr><tr><td><p> </p></td><td><p>British Overseas Territories</p></td><td><p>54</p></td></tr><tr><td><p>2015/16</p></td><td><p>Crown Dependencies</p></td><td><p>25</p></td></tr><tr><td><p> </p></td><td><p>British Overseas Territories</p></td><td><p>50</p></td></tr><tr><td><p>2016/17</p></td><td><p>Crown Dependencies</p></td><td><p>33</p></td></tr><tr><td><p> </p></td><td><p>British Overseas Territories</p></td><td><p>30</p></td></tr><tr><td><p>2017/18</p></td><td><p>Crown Dependencies</p></td><td><p>16</p></td></tr><tr><td><p> </p></td><td><p>British Overseas Territories</p></td><td><p>43</p></td></tr><tr><td><p>2018/19</p></td><td><p>Crown Dependencies</p></td><td><p>28</p></td></tr><tr><td><p> </p></td><td><p>British Overseas Territories</p></td><td><p>31</p></td></tr><tr><td><p>2019/20</p></td><td><p>Crown Dependencies</p></td><td><p>25</p></td></tr><tr><td><p> </p></td><td><p>British Overseas Territories</p></td><td><p>31</p></td></tr></tbody></table><p> </p><p> </p><p>Data in respect of individual dependencies and territories has not been provided, in order to protect taxpayer confidentiality.</p><p> </p><p>Any information that could identify individual taxpayers, including aggregate information concerning a small number of taxpayers, is exempt under <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.legislation.gov.uk%2Fukpga%2F2005%2F11%2Fsection%2F18&amp;data=02%7C01%7Cdebbie.hill%40hmrc.gov.uk%7Cc33500f7b99648db859608d86521d362%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637370543233973862&amp;sdata=HQvMptuc5nNYkxPqVx3spTwR25hYkt286IQQkzW0nTs%3D&amp;reserved=0" target="_blank">Section 18 Commissioners for Revenue and Customs Act 2005</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2021 13:59:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1329475

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	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide information on the (a) mean and (b) median duration of all enquiries concluded that year by HMRC’s Large Business Directorate in each financial year between 2014-15 and 2019-20; and if he will make a statement.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	10353
answer	answer is ministerial correction date of answer 11/06/2021 answer text <p>The mean and median duration in months for all enquiries concluded by HMRC’s Large Business Directorate was as follows:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Mean</p></td><td><p>Median</p></td></tr><tr><td><p>2014-15</p></td><td><p>11.2</p></td><td><p>4</p></td></tr><tr><td><p>2015-16</p></td><td><p>11.2</p></td><td><p>4</p></td></tr><tr><td><p>2016-17</p></td><td><p>14.3</p></td><td><p>5</p></td></tr><tr><td><p>2017-18</p></td><td><p>12.9</p></td><td><p>6</p></td></tr><tr><td><p>2018-19</p></td><td><p>14.8</p></td><td><p>8</p></td></tr><tr><td><p>2019-20</p></td><td><p>17.2</p></td><td><p>7</p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2021 14:02:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1312246

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
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 support businesses that are experiencing retrospective withdrawal of input tax claims and fines following the UK’s withdrawal from the EU.
tabling member constituency	Barnsley Central
tabling member printed	Dan Jarvis
uin	187235
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>There has been no change to the normal rules which apply in respect of input tax deduction in the UK.</p><p> </p><p>Further information on recovering input tax is available in the VAT guide (VAT Notice 700) at <a href="https://www.gov.uk/guidance/vat-guide-notice-700" target="_blank">https://www.gov.uk/guidance/vat-guide-notice-700</a>.</p><p> </p><p>Full guidance for UK businesses on the arrangements following the end of the transition period can be found at <a href="https://www.gov.uk/transition" target="_blank">https://www.gov.uk/transition</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:30:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4243 label Biography information for Dan Jarvis

1312255

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the super deduction to unincorporated businesses.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	187293
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The super-deduction is available only to incorporated businesses subject to the charge of UK corporation tax.</p><p>The Government has no plans to extend the super-deduction to unincorporated businesses.</p><p>Unincorporated businesses can continue to claim 100% relief on qualifying investments in plant and machinery through the Annual Investment Allowance, which will remain at its highest ever level of £1 million until the end of 2021.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:10:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4601 label Biography information for Andrew Bowie

1280141

registered interest
date	25/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of simplifying and equalising tax rules affecting companies, partnerships, and sole traders.
tabling member constituency	Edinburgh West
tabling member printed	Christine Jardine
uin	143062
answer	answer is ministerial correction date of answer 28/01/2021 answer text <p>The Government remains committed to a tax system that wherever possible is simple, fair and easy to use, including in relation to the taxation of companies, partnerships and sole traders. It will continue to consider recommendations made by the independent Office of Tax Simplification, and keeps all taxes under review. Any changes to tax policy will be announced at fiscal events.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/01/2021 15:56:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4634 label Biography information for Christine Jardine

1271620

registered interest
date	16/12/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to improve the payment rates of corporate tax.
tabling member constituency	Huddersfield
tabling member printed	Mr Barry Sheerman
uin	130642
answer	answer is ministerial correction date of answer 15/01/2021 answer text <p>HM Revenue and Customs (HMRC) keep corporation tax payment policy under regular review with continuing engagement with businesses, agents and representative bodies in response to taxpayer need.</p><p>HMRC have acted to speed up the process by which companies which are affected by coronavirus and experiencing cash flow problems can make claims for repayment of corporation tax, by permitting early claims against anticipated losses. This gets cash to businesses hardest hit by the pandemic, helping to minimise the risk of business failure in the months and years ahead and thereby ensuring the continuity of corporation tax receipts in the future.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/01/2021 13:06:39 answering member 3991 label Biography information for Jesse Norman
tabling member	411 label Biography information for Mr Barry Sheerman