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1060577

registered interest
date	13/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: ICT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many citizens have registered a voice recognition password to access HMRC services; and what legal provisions apply to the collation of that voice recognition data by HMRC.
tabling member constituency	Bristol North West
tabling member printed	Darren Jones
uin	221004
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>7,227,106 customers have registered a voice recognition password to access HMRC services.</p><p> </p><p>HMRC currently relies on the legal basis of consent to collect and process voice data from individuals under Article 6(1)(a) of the GDPR. The legal basis for most processing of personal data in HMRC is Article 6(1)(e) and section 8 DPA 2018, namely “public task”. However, HMRC does not rely on the “public task” legal basis for Voice ID at present as HMRC allows the customer to decide whether they want to use Voice ID for convenience and it is only one of 3 methods HMRC uses to verify the identity of customers on the phone.</p><p> </p><p>As biometric data is special category data, one of the additional conditions in Article 9 of GDPR also needs to be met in order for HMRC to process this data. Given consent is the legal basis for processing, HMRC relies on the Article 9 (2)(a) condition of explicit consent for the processing. HMRC allows the customer to choose to opt in to use the service for convenience and verification by other means remains possible.</p><p> </p><p>HMRC obtains explicit consent from customers and clearly informs them about how they can withdraw their consent.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:17:04 answering member 3935 label Biography information for Mel Stride
tabling member	4621 label Biography information for Darren Jones

1060616

registered interest
date	13/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Collection
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 with HMRC to prepare the tax collection system for potential disruption caused in the event of the UK leaving the EU without a deal.
tabling member constituency	Coventry South
tabling member printed	Mr Jim Cunningham
uin	220766
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>HMRC has well-developed plans to provide the flexibility to respond in the event of the UK leaving the EU without a deal, including guidance and support for businesses and individuals.</p><p> </p><p>The Taxation (Cross Border Trade) Act received Royal Assent on 13 September 2018, and both Departments are making good progress in delivering the necessary secondary legislation for tax and customs. Resourcing plans are in place to fill EU Exit roles across HMRC’s various business areas. As of the end of January 2019, there are currently over 4,200 people working on EU Exit.</p><p> </p><p>HMRC is committed to ensuring functioning tax and customs systems that facilitate the continuation of trade flow, the collection of revenues, and a secure UK border.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:20:11 answering member 3935 label Biography information for Mel Stride
tabling member	308 label Biography information for Mr Jim Cunningham

1060631

registered interest
date	13/02/2019
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, pursuant to Mary Aiston's oral evidence to the Treasury Committee on 30 January 2019, what steps HMRC is taking to ensure that people affected by the disguised remuneration loan charge are not forced to sell their homes.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	221022
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>HMRC will never force somebody to sell their main home to pay for their Disguised Remuneration (DR) debt, or the loan charge. Anybody who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. They have a number of ways to help those who are genuinely unable to make a full payment of tax on time, for example, by arranging payments by instalments. HMRC’s Debt Management team are also trained to identify customers who are vulnerable and will refer them to HMRC’s specialist “Needs enhanced support” team. They will tailor their support to meet the needs of the individual.</p><p> </p><p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p><p> </p><p>HMRC is working hard to help individuals get out of avoidance for good and offer manageable and sustainable payment plans wherever possible. It carefully considers each case and there is no maximum limit on how long a customer can be given to pay what they owe. HMRC considers a customer’s ability to pay on a case by case basis and decisions are based on each individual’s personal circumstances.</p><p> </p><p>HMRC has simplified the process for those who want to settle their use of DR schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p><p> </p><p>Anybody who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. They have a number of ways to help those who are genuinely unable to make a full payment of tax on time, for example, by arranging payments by instalments.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:14:42 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1060841

registered interest
date	13/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax and National Insurance Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to set an income threshold of £15,000 per annum before people have to pay (a) income tax and (b) National Insurance contributions.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	220817
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>Budget 2018 announced that the Government will meet its commitment one year early, increasing the Personal Allowance to £12,500. This is an increase of over 90% in less than a decade, and means that in 2019-20 a typical basic rate taxpayer will pay £1,205 less in tax than in 2010-11.</p><p> </p><p>It is important to remember that National Insurance contributions (NICs) provide access to social security benefits and are critical to the Government’s ability to fund the NHS and contributory benefits, including the State Pension.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:08:31 answering member 3935 label Biography information for Mel Stride
tabling member	1409 label Biography information for Mr Gregory Campbell

1060853

registered interest
date	13/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will list the consultations he has had on making tax digital with (a) professional bodies representing SME’s and (b) the ICAEW.
tabling member constituency	Vale of Clwyd
tabling member printed	Chris Ruane
uin	220806
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>During the consultations on MTD in 2016, we received detailed responses from ICAEW, Federation of Small Businesses, Chartered Institute of Taxation, Low Incomes Tax Reform Group, National Farmers' Union and others. Their contribution was influential in shaping the Making Tax Digital (MTD) service.</p><p>The Government and HMRC have since maintained a regular dialogue with businesses, tax agents, professional bodies and software developers throughout the design and delivery of MTD.</p><p>The Making Tax Digital Impact Assessment published on 1st December 2017 remains a credible estimate of costs and savings for the VAT businesses that will be mandated from April 2019 and takes account of both software and hardware costs:</p><p><a href="https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business" target="_blank">https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business</a>.</p><p>HMRC have been working closely with the software industry to create a competitive market. Currently, there are over 160 MTD-compatible software products available, at a range of price points including some free products and others which allow continued use of a spreadsheet.</p><p>As set out in the Impact Assessment, very few businesses will incur costs relating to hardware due to MTD. Most businesses will be able to claim any costs for hardware and software against their tax.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 220807 question first answered 18/02/2019 17:15:35 answering member 3935 label Biography information for Mel Stride
tabling member	534 label Biography information for Chris Ruane

1060855

registered interest
date	13/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to SMEs of purchasing making tax digital compatible computer (a) software and (b) hardware.
tabling member constituency	Vale of Clwyd
tabling member printed	Chris Ruane
uin	220807
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>During the consultations on MTD in 2016, we received detailed responses from ICAEW, Federation of Small Businesses, Chartered Institute of Taxation, Low Incomes Tax Reform Group, National Farmers' Union and others. Their contribution was influential in shaping the Making Tax Digital (MTD) service.</p><p>The Government and HMRC have since maintained a regular dialogue with businesses, tax agents, professional bodies and software developers throughout the design and delivery of MTD.</p><p>The Making Tax Digital Impact Assessment published on 1st December 2017 remains a credible estimate of costs and savings for the VAT businesses that will be mandated from April 2019 and takes account of both software and hardware costs:</p><p><a href="https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business" target="_blank">https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business</a>.</p><p>HMRC have been working closely with the software industry to create a competitive market. Currently, there are over 160 MTD-compatible software products available, at a range of price points including some free products and others which allow continued use of a spreadsheet.</p><p>As set out in the Impact Assessment, very few businesses will incur costs relating to hardware due to MTD. Most businesses will be able to claim any costs for hardware and software against their tax.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 220806 question first answered 18/02/2019 17:15:35 answering member 3935 label Biography information for Mel Stride
tabling member	534 label Biography information for Chris Ruane

1060860

registered interest
date	13/02/2019
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, how many people are affected by the 2019 Loan Charge in (a) Camberwell and Peckham and (b) London Borough of Southwark and (c) London.
tabling member constituency	Camberwell and Peckham
tabling member printed	Ms Harriet Harman
uin	220724
answer	answer is ministerial correction date of answer 18/02/2019 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.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. Information is not held at constituency, borough or regional level.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals. HMRC will never force somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p> </p><p>HMRC is working hard to help individuals get out of avoidance for good and offer manageable and sustainable payment plans wherever possible. It carefully considers each case and there is no maximum limit on how long a customer can be given to pay what they owe. HMRC considers a customer’s ability to pay on a case by case basis and decisions are based on each individual’s personal circumstances.</p><p> </p><p>HMRC has simplified the process for those who want to settle their use of DR schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p><p> </p><p>Anybody who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. They have a number of ways to help those who are genuinely unable to make a full payment of tax on time, for example, by arranging payments by instalments.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:25:01 answering member 3935 label Biography information for Mel Stride
tabling member	150 label Biography information for Ms Harriet Harman

1059735

registered interest
date	12/02/2019
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 make it his policy to delay the loan charge settlement day until after the conclusion of the review of that charge.
tabling member constituency	Welwyn Hatfield
tabling member printed	Grant Shapps
uin	220152
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>The Government chose to accept section 95 during the passage of the Finance Bill introduced by a cross party group. As set out by section 95, the Government will lay a report no later than 30 March 2019. The report will review the effect of changes made to the time limits for assessment where tax loss arises in relation to offshore tax, and compare these with other legislation including the charge on disguised remuneration loans.</p><p>The charge on disguised remuneration loans remains unchanged as a result of the requirement for a report, and will apply to disguised remuneration loan balances on 5 April 2019.</p><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.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. Information is not held at constituency, borough or regional level.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals. HMRC will never force somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p> </p><p>HMRC is working hard to help individuals get out of avoidance for good and offer manageable and sustainable payment plans wherever possible. It carefully considers each case and there is no maximum limit on how long a customer can be given to pay what they owe. HMRC considers a customer’s ability to pay on a case by case basis and decisions are based on each individual’s personal circumstances.</p><p> </p><p>HMRC has simplified the process for those who want to settle their use of DR schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p><p> </p><p>Anybody who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. They have a number of ways to help those who are genuinely unable to make a full payment of tax on time, for example, by arranging payments by instalments.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:20:20 answering member 3935 label Biography information for Mel Stride
tabling member	1582 label Biography information for Grant Shapps

1059898

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to SMEs of Making Tax Digital.
tabling member constituency	Vale of Clwyd
tabling member printed	Chris Ruane
uin	220106
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>Businesses who are registered for VAT and whose taxable turnover exceeds the VAT registration threshold of £85,000 will be required to keep their records digitally and file their VAT returns using Making Tax Digital (MTD) compatible software for periods starting on or after 1 April. For the majority of businesses, who file quarterly, their first MTD returns won’t be due until August or later. Small businesses with turnover below the VAT threshold are not required to join, but can do so voluntarily.</p><p> </p><p>HMRC are using a range of methods to communicate with businesses and agents, both paid for and free, in order to ensure businesses are aware of the changes and know what they need to do to prepare.</p><p> </p><p>Thousands of businesses have already joined the MTD VAT pilot service. HMRC are on track to have written to every business who is required to join MTD by the end of February, encouraging them to join the pilot and pointing them to the range of help and support that is available.</p><p> </p><p>HMRC’s Impact Assessment for MTD, published on 1 December 2017, was developed through a widespread and comprehensive programme of work that considered the costs and requirements of businesses across the VAT population. The methodology and modelling has been rigorously reviewed, including by trusted external stakeholders such as the Administrative Burdens Advisory Board (ABAB). The Impact Assessment considered the requirements for businesses of different sizes and practices, including small businesses.</p><p> </p><p>Businesses and accountants are making preparations for the introduction of MTD, and thousands have already joined the pilot on a voluntary basis to test the service before they are mandated to use it. Most businesses will not need to submit their first VAT return through the new service until August at the earliest. For the first year, penalties will not be issued for late filing, only for late payment.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 220107 220108 question first answered 18/02/2019 17:14:33 answering member 3935 label Biography information for Mel Stride
tabling member	534 label Biography information for Chris Ruane

1059900

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
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 publicity and advertising relating to the migration of businesses to the Making Tax Digital regime.
tabling member constituency	Vale of Clwyd
tabling member printed	Chris Ruane
uin	220107
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>Businesses who are registered for VAT and whose taxable turnover exceeds the VAT registration threshold of £85,000 will be required to keep their records digitally and file their VAT returns using Making Tax Digital (MTD) compatible software for periods starting on or after 1 April. For the majority of businesses, who file quarterly, their first MTD returns won’t be due until August or later. Small businesses with turnover below the VAT threshold are not required to join, but can do so voluntarily.</p><p> </p><p>HMRC are using a range of methods to communicate with businesses and agents, both paid for and free, in order to ensure businesses are aware of the changes and know what they need to do to prepare.</p><p> </p><p>Thousands of businesses have already joined the MTD VAT pilot service. HMRC are on track to have written to every business who is required to join MTD by the end of February, encouraging them to join the pilot and pointing them to the range of help and support that is available.</p><p> </p><p>HMRC’s Impact Assessment for MTD, published on 1 December 2017, was developed through a widespread and comprehensive programme of work that considered the costs and requirements of businesses across the VAT population. The methodology and modelling has been rigorously reviewed, including by trusted external stakeholders such as the Administrative Burdens Advisory Board (ABAB). The Impact Assessment considered the requirements for businesses of different sizes and practices, including small businesses.</p><p> </p><p>Businesses and accountants are making preparations for the introduction of MTD, and thousands have already joined the pilot on a voluntary basis to test the service before they are mandated to use it. Most businesses will not need to submit their first VAT return through the new service until August at the earliest. For the first year, penalties will not be issued for late filing, only for late payment.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 220106 220108 question first answered 18/02/2019 17:14:33 answering member 3935 label Biography information for Mel Stride
tabling member	534 label Biography information for Chris Ruane