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1134803

registered interest
date	26/06/2019
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, whether the Northern Ireland Borders Steering Group, run by the Borders Delivery Group has met since 7 December 2018.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	269656
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>The Northern Ireland Borders Steering Group, run by the Border Delivery Group met on 27 February 2019. Members of the Steering Group were also included in a wider stakeholder call on 15 March 2019.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:47:11 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1134973

registered interest
date	26/06/2019
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, whether his Department plans to undertake a review of IR35 legislation ahead of the introduction of Off-Payroll tax.
tabling member constituency	Liverpool, Wavertree
tabling member printed	Luciana Berger
uin	269715
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>A consultation on the detail of extending reform of the off-payroll rules closed in May and the Government will publish its response in due course. The Government is considering the responses to that consultation, which will be taken into account in the design of the draft Finance Bill legislation which will be published on 11 July.</p><p> </p><p>The off-payroll working rules (commonly known as IR35) are designed to ensure that individuals who work like employees pay broadly the same income tax and national insurance contributions (NICs) as employees, regardless of the structure they work through. The rules have been in place since 2000.</p><p> </p><p>HMRC data shows non-compliance with these rules is widespread. To address this, the Government is extending the previous reforms for the public sector to all medium and large organisations from April 2020. This reform will ensure better compliance with the rules. It does not introduce a new tax.</p><p> </p><p>HMRC have measured the impact of reforming the off-payroll rules in the public sector and estimate the reform has already raised an additional £550 million in income tax and NICs in the first 12 months since it was introduced. HMRC also published independent research into the impact of these reforms in May 2018.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 16:05:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4036 label Biography information for Luciana Berger

1134974

registered interest
date	26/06/2019
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 is taking to tackle stakeholders' concerns on the Check Employment Status for Tax tool ahead of the introduction of the Off-Payroll tax.
tabling member constituency	Liverpool, Wavertree
tabling member printed	Luciana Berger
uin	269716
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>HMRC’s Check Employment Status for Tax (CEST) service was rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with its guidance.</p><p> </p><p>HMRC continue to enhance CEST in response to stakeholders’ concerns. Improvements will be made to language and presentation and include guidance to ensure questions are clearly understood. Changes are being tested with tax specialists and users of the service to ensure they meet individuals’ and businesses’ needs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:48:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4036 label Biography information for Luciana Berger

1134447

registered interest
date	25/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	268996
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>Analysis of self-assessment penalty data is complex and HMRC are currently investigating whether it is possible to provide the requested figures. I shall write to the Honourable Member shortly and place a copy of the letter in the Library of both Houses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:54:22 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1134451

registered interest
date	25/06/2019
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 recent assessment his Department has made of the effect of the 2019 Loan Charge on the (a) mental health and (b) livelihoods of people affected by that Charge.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	268968
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>The Government published a report on the loan charge in March 2019. The report was required by section 95 of Finance Act 2019, but goes wider than the review set out in legislation, explaining the rationale for the charge and considering its impacts. The report also provides information on how HM Revenue and Customs (HMRC) support individuals affected by the loan charge including, where appropriate, referring individuals who need additional support to organisations such as Samaritans and Mind. The report is available online at:</p><p><a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge" target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:52:23 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1134137

registered interest
date	24/06/2019
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, if he will suspend the 2019 Loan Charge and associated settlements and launch an independent review of the effects of that charge on people subject to it; and if he will make a statement.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	268454
answer	answer is ministerial correction date of answer 27/06/2019 answer text <p>Disguised remuneration schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding tax. These loans are no different to normal income in their purpose and effect, and HMRC’s position is that they are, and have always been, taxable.</p><p> </p><p>In accordance with an amendment to the Finance Act 2019, the Government published a report into disguised remuneration schemes. This can be found online at: <a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge" target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a>. The Government has no plans to review the policy.</p><p> </p><p>HMRC offers a range of taxpayer support services, both directly and through independent organisations, and would strongly encourage anyone who is affected by the charge to contact them and discuss their situation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 268338 question first answered 27/06/2019 14:59:55 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

1134289

registered interest
date	24/06/2019
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 recent estimate his Department has made of the numbers of (a) people with closed tax years who have been found liable for the 2019 Loan Charge and (b) promoters of loan schemes subject to the 2019 Loan Charge that have been convicted of criminal offences related to those loan charges.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	268336
answer	answer is ministerial correction date of answer 27/06/2019 answer text <p>The information requested is not available. HMRC are working through the settlement process with those Disguised Remuneration users who came forward to settle their tax affairs before 5 April 2019.</p><p> </p><p>The loan charge was announced in Budget 2016, and scheme users who chose not to repay the outstanding loan or agree a settlement with HMRC by 5 April 2019 are now liable for the loan charge and should report it as part of their 2018-19 tax liability.</p><p> </p><p>To date, no promoters of disguised remuneration (DR) schemes have been convicted of criminal offences related to DR schemes. There are no criminal offences specific to the promotion of mass marketed tax avoidance schemes, but HMRC may conduct a criminal investigation into an individual’s actions when, for example, reliance is placed on a false or altered document, or if material facts are misrepresented. For example, last month six individuals were arrested on suspicion of promoting fraudulent loan charge arrangements.</p><p> </p><p>Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes, resulting in over 100 years custodial sentences. A significant number of avoidance scheme promoters are currently under criminal investigation by HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/06/2019 16:15:47 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1134293

registered interest
date	24/06/2019
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, if he will suspend the 2019 Loan Charge and associated settlements and launch an independent review of the effects of that charge on people subject to it; and if he will make a statement.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	268338
answer	answer is ministerial correction date of answer 27/06/2019 answer text <p>Disguised remuneration schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding tax. These loans are no different to normal income in their purpose and effect, and HMRC’s position is that they are, and have always been, taxable.</p><p> </p><p>In accordance with an amendment to the Finance Act 2019, the Government published a report into disguised remuneration schemes. This can be found online at: <a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge" target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a>. The Government has no plans to review the policy.</p><p> </p><p>HMRC offers a range of taxpayer support services, both directly and through independent organisations, and would strongly encourage anyone who is affected by the charge to contact them and discuss their situation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 268454 question first answered 27/06/2019 14:59:55 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1133875

registered interest
date	21/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Share Fishermen: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the HMRC criteria for determinations to continue or discontinue the pursuit of tax debts by share fishermen are.
tabling member constituency	Kingston upon Hull West and Hessle
tabling member printed	Emma Hardy
uin	267780
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>All taxpayers should pay what they owe in order to fund public services. Therefore HMRC will seek to pursue tax that is rightly owed wherever that is possible. There are, however, situations where it is not possible to make recoveries, for example, where the customer is unable to pay, has no assets, and has ceased trading, or where HMRC is not able to locate the customer (for example, they have no fixed address or where HMRC is not able to trace their location).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 16:16:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4645 label Biography information for Emma Hardy

1133876

registered interest
date	21/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Share Fishermen
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what proportion and number of share fishermen participated in the share fisherman scheme in each year from 2007 to 2018.
tabling member constituency	Kingston upon Hull West and Hessle
tabling member printed	Emma Hardy
uin	267781
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>There have been no such discussions between HM Treasury and HM Revenue &amp; Customs to date.</p><p> </p><p>The information regarding what proportion and number of share fishermen participated in the share fisherman scheme in each year from 2007 to 2017 is not held centrally and could not be obtained without incurring disproportionate costs.</p><p> </p><p>However, HMRC are able to report that as of October 2018, there were 964 fishermen registered for the National scheme and 242 fishermen registered for the Scottish scheme.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 267782 question first answered 01/07/2019 16:13:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4645 label Biography information for Emma Hardy