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1188448

registered interest
date	20/04/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Sole Traders
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether a sole director and employee of a limited company is eligible for salary assistance as an employee under the Coronavirus Job Retention Scheme.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	37865
answer	answer is ministerial correction date of answer 27/04/2020 answer text <p>In March, the Government announced the unprecedented Coronavirus Job Retention Scheme to help firms keep millions of people in employment. The scheme is open to any individual who was on an employer’s PAYE payroll on or before 19 March 2020 and for whom HMRC received an RTI submission notifying payment in respect of that employee on or before the 19 March 2020. Full guidance for employers and employees can be found at <a href="http://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme</a> and <a href="http://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 37479 37628 37697 question first answered 27/04/2020 08:56:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1188449

registered interest
date	20/04/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Sole Traders
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the Coronavirus Job Retention Scheme applies to the (a) income and (b) director dividend of a person that is a sole director and sole employee of a limited company.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	37866
answer	answer is ministerial correction date of answer 27/04/2020 answer text <p>In March, the Government announced the unprecedented Coronavirus Job Retention Scheme to help firms keep millions of people in employment. Incorporated individuals will benefit from the job retention scheme on their salary paid through PAYE. Income from dividends is a return on investment in the company, rather than wages, and is not eligible for support. Guidance on how to calculate 80% of wages can be found at <a href="https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme" target="_blank">https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/04/2020 08:48:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1188450

registered interest
date	20/04/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Sole Traders
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether a sole employee of a limited company that is furloughed is able to undertake work required to sustain the long-term viability of that company during the covid-19 pandemic.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	37867
answer	answer is ministerial correction date of answer 27/04/2020 answer text <p>In March, the Government announced the unprecedented Coronavirus Job Retention Scheme to help firms keep millions of people in employment. Where furloughed directors need to carry out particular duties to fulfil the statutory obligations they owe to their company, they may do so provided they do no more than would reasonably be judged necessary for that purpose, and they should not do work of a kind they would carry out in normal circumstances to generate commercial revenue or provide services to or on behalf of their company. Full guidance for employers and employees can be found at <a href="http://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme</a> and <a href="http://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 37549 question first answered 27/04/2020 08:51:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184596

registered interest
date	12/03/2020
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 the provisions of (a) amendment to the promoters of tax avoidance schemes and (b) schedule 16 to the Finance (No.2) Act 2017 are used to secure penalties for promoters of loan charge schemes.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28630
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes using the Promoters of Tax Avoidance Schemes (POTAS) and Enablers penalty regimes to change behaviours of those promoting or enabling the sale and use of avoidance schemes.</p><p> </p><p>At the Budget, the Government announced that it will legislate in Finance Bill 2020‑21 to strengthen the Promoters of Tax Avoidance Schemes (POTAS) and the Enablers penalty regimes. This includes measures, which are designed to ensure that: HMRC are better able to issue stop notices to promoters of schemes that do not work; POTAS obligations are fulfilled by promoters including where they have tried to abuse corporate structures; and HMRC can obtain information about the enabling of abusive schemes as soon as they are identified.</p><p> </p><p>On 19 March HMRC published a new strategy for tackling promoters of tax avoidance schemes. This strategy outlines the range of policy, operational and communications interventions that are under way and being developed to drive those who promote tax avoidance schemes out of the market.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/03/2020 07:51:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184597

registered interest
date	12/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Radio: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what criteria his Department uses to classify a community radio station as a public interest body in relation to VAT exemption.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28631
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>A public interest body is a non-profit making body which has objects that are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature. Examples include: trade unions, professional associations and learned societies. Supplies from such bodies to their members are VAT exempt when no payment, other than a subscription fee, are payable for them providing that they are referable to the aims of the organisation.</p><p> </p><p>VAT is a broad-based tax on consumption, and the standard rate of 20 per cent applies to most goods and services. While there are exceptions to the standard rate, these are strictly limited by domestic law as well as by fiscal considerations.</p><p> </p><p>At present, there is no specific VAT exemption for the community radio sector or relief available for radio broadcasting more generally, and there are no plans to review this at this time.</p><p> </p><p>The Government recognises the social and cultural contribution that community radio stations make to the wider community. It therefore committed £430,448 to fund grants to help further the financial stability and future sustainability of community radio stations in 2019/20. Further information on the Community Radio Fund scheme and application process is available on the website of Ofcom.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 28632 question first answered 20/03/2020 07:43:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184598

registered interest
date	12/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Radio: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether a radio station registered as a private limited company by guarantee without the share capital classification of limited is entitled to VAT exemptions.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28632
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>A public interest body is a non-profit making body which has objects that are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature. Examples include: trade unions, professional associations and learned societies. Supplies from such bodies to their members are VAT exempt when no payment, other than a subscription fee, are payable for them providing that they are referable to the aims of the organisation.</p><p> </p><p>VAT is a broad-based tax on consumption, and the standard rate of 20 per cent applies to most goods and services. While there are exceptions to the standard rate, these are strictly limited by domestic law as well as by fiscal considerations.</p><p> </p><p>At present, there is no specific VAT exemption for the community radio sector or relief available for radio broadcasting more generally, and there are no plans to review this at this time.</p><p> </p><p>The Government recognises the social and cultural contribution that community radio stations make to the wider community. It therefore committed £430,448 to fund grants to help further the financial stability and future sustainability of community radio stations in 2019/20. Further information on the Community Radio Fund scheme and application process is available on the website of Ofcom.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 28631 question first answered 20/03/2020 07:43:59 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184599

registered interest
date	12/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Civil Society: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether VAT exemptions apply to funding allocated by charity trusts to community groups.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28633
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>There is no VAT due on the gift or donation of money that is freely given. VAT is due on funding given in return for goods or services received from a community group.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/03/2020 07:46:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1177731

registered interest
date	11/02/2020
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, how many promoters of loan charge schemes have been (a) charged and (b) fined in relation to their activities.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	685
answer	answer is ministerial correction date of answer 19/02/2020 answer text <p>A key part of HM Revenue &amp; Customs’ (HMRC) strategy in tackling promoters of disguised remuneration and other tax avoidance schemes is to change their behaviour so that they stop this activity altogether.</p><p> </p><p>HMRC have a range of legislative powers to tackle promoters, under three main regimes: Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers penalty. Penalties can be charged for various failures to comply with the requirements of these regimes. HMRC’s Counter-Avoidance directorate, created in 2013, is responsible for applying these penalties in cases of marketed tax avoidance.</p><p> </p><p>Fewer than five penalties have been charged under DOTAS by the Counter-Avoidance team since 2013. Before then a further 11 penalties were charged for more historic DOTAS failings.</p><p> </p><p>In addition, there are four litigation decisions received since 2017, all in relation to disguised remuneration (DR) avoidance arrangements, which confirmed HMRC’s view that the schemes are notifiable under the DOTAS regime. Penalty action is being considered in each case.</p><p> </p><p>No penalties have to date been issued under the POTAS or Enablers legislation. These regimes have had a positive impact in changing the behaviour of some promoters. As a result of HMRC’s concerted action under these regimes, a number of major promoters have now cooperated with HMRC and have either stopped selling schemes or ceased business altogether.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/02/2020 13:32:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1177732

registered interest
date	11/02/2020
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 the proportionality of his Department's policy on (a) promoters and enablers of loan charge schemes and (b) people who have been mis-sold a financial arrangement.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	686
answer	answer is ministerial correction date of answer 19/02/2020 answer text <p>The Government is determined to continue to tackle promoters of tax avoidance schemes.</p><p> </p><p>The Government announced measures to reduce the scope for promoters to market tax avoidance schemes in its response to the independent Loan Charge Review. Further detail of the measures will be set out at Budget, and new legislation will be scrutinised by Parliament during the passage of the 2020/21 Finance Bill.</p><p> </p><p>In 2019/20 HMRC are doubling their resource involved in tackling promoters and have committed to publish a revised strategy for tackling promoters of tax avoidance schemes by the end of March 2020.</p><p> </p><p>While the Government empathises with anyone who believes they were misled into using a disguised remuneration scheme, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions. It remains right that the Government takes action to tackle tax avoidance, which is unfair to the vast majority of taxpayers who pay the correct tax.</p><p> </p><p>The Government does recognise the importance of taxpayers being able to get reliable tax advice and announced, in response to the Review, a call for evidence on what steps the Government can take to raise standards in the tax advice market to give taxpayers more assurance that the advice they are receiving is reliable.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/02/2020 10:01:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1177733

registered interest
date	11/02/2020
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 independent research his Department has commissioned on the administrative costs for SMEs of the roll-out of the off payroll working rules.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	687
answer	answer is ministerial correction date of answer 19/02/2020 answer text <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="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/02/2020 09:53:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson