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1251407

registered interest
date	12/11/2020
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, whether he plans to ensure the settlement of Loan Charge cases by differentiating between (a) people who entered into tax avoidance schemes in full knowledge of their purpose and (b) people (i) who were entered into those schemes (A) without advice, (B) by their employers and (C) by an advisor and (ii) whose participation in those schemes was a condition of the provision of services.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	114920
answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>When working with taxpayers to reach a settlement, HM Revenue and Customs (HMRC) seek to clarify and confirm the relevant facts of each individual case with the taxpayer. To maintain a consistent approach, cases are settled in accordance with HMRC’s Litigation and Settlement Strategy, which requires that HMRC only settle for an amount that is consistent with the law. While the Government has sympathy for anyone who believes they were misled into using disguised remuneration schemes, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance and on 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government recognises the importance of taxpayers being able to get reliable tax advice which is competent, professional and trustworthy. In March 2020, the Government issued a call for evidence on raising standards in the tax advice market and has recently published a summary of responses and next steps. As a first step, the Government will consult on introducing a requirement for all tax advisers to hold professional indemnity insurance as a way of providing recourse, protecting taxpayers and raising standards in the tax advice market. The Government will also raise awareness of the HMRC standard for agents and review HMRC powers to enforce this standard.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114921 114922 question first answered 20/11/2020 11:09:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4396 label Biography information for Rebecca Long Bailey

1251409

registered interest
date	12/11/2020
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, whether HMRC holds information on the number of people subject to the Loan Charge who have stated that they received incorrect or no advice from advisors or promoters when they entered into those taxation schemes.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	114921
answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>When working with taxpayers to reach a settlement, HM Revenue and Customs (HMRC) seek to clarify and confirm the relevant facts of each individual case with the taxpayer. To maintain a consistent approach, cases are settled in accordance with HMRC’s Litigation and Settlement Strategy, which requires that HMRC only settle for an amount that is consistent with the law. While the Government has sympathy for anyone who believes they were misled into using disguised remuneration schemes, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance and on 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government recognises the importance of taxpayers being able to get reliable tax advice which is competent, professional and trustworthy. In March 2020, the Government issued a call for evidence on raising standards in the tax advice market and has recently published a summary of responses and next steps. As a first step, the Government will consult on introducing a requirement for all tax advisers to hold professional indemnity insurance as a way of providing recourse, protecting taxpayers and raising standards in the tax advice market. The Government will also raise awareness of the HMRC standard for agents and review HMRC powers to enforce this standard.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114920 114922 question first answered 20/11/2020 11:09:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4396 label Biography information for Rebecca Long Bailey

1251410

registered interest
date	12/11/2020
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 plans to take in facilitating Loan Charge settlements with HMRC to protect individuals who were misled or incorrectly advised by Loan Charge promoters or advisors on entering those taxation schemes.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	114922
answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>When working with taxpayers to reach a settlement, HM Revenue and Customs (HMRC) seek to clarify and confirm the relevant facts of each individual case with the taxpayer. To maintain a consistent approach, cases are settled in accordance with HMRC’s Litigation and Settlement Strategy, which requires that HMRC only settle for an amount that is consistent with the law. While the Government has sympathy for anyone who believes they were misled into using disguised remuneration schemes, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance and on 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government recognises the importance of taxpayers being able to get reliable tax advice which is competent, professional and trustworthy. In March 2020, the Government issued a call for evidence on raising standards in the tax advice market and has recently published a summary of responses and next steps. As a first step, the Government will consult on introducing a requirement for all tax advisers to hold professional indemnity insurance as a way of providing recourse, protecting taxpayers and raising standards in the tax advice market. The Government will also raise awareness of the HMRC standard for agents and review HMRC powers to enforce this standard.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114920 114921 question first answered 20/11/2020 11:09:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4396 label Biography information for Rebecca Long Bailey

1251412

registered interest
date	12/11/2020
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 HMRC is taking to pursue and issue penalties to promoters of (a) disguised remuneration and (b) other tax avoidance schemes through the (i) Disclosure of Tax Avoidance Scheme, (ii) Promoters of Tax Avoidance Scheme and (iii) Enablers Penalty.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	114924
answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>In March 2020, Her Majesty’s Revenue and Customs (HMRC) published their strategy for tackling promoters of tax avoidance schemes, including disguised remuneration schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust action against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>HMRC are committed to challenging promoters, and will always pursue penalties in appropriate cases, under the Disclosure of Tax Avoidance Schemes (DOTAS), the Promoters of Tax Avoidance Schemes (POTAS) and the Enablers regimes. The Government announced on 12 November further proposals in the L-Day package to tackle promoters, which it will consult on in Spring.</p><p> </p><p>In 2019-20 HMRC doubled the resources committed to tackling promoters and disrupting their business models by persuading taxpayers to get out of avoidance at an early stage. HMRC now have about 200 Full Time Equivalents working in this area; the teams use all the powers available to HMRC to tackle promoters. HMRC do not have separately identified staff pursuing each penalty type in isolation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114925 question first answered 20/11/2020 11:11:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4396 label Biography information for Rebecca Long Bailey

1251420

registered interest
date	12/11/2020
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 HMRC staff have been appointed to pursue and issue penalties to promoters of disguised remuneration and other tax avoidance schemes under (a) Disclosure of Tax Avoidance Schemes, (b) Promoters of Tax Avoidance Schemes and (c) Penalties for Enablers of Defeated Tax Avoidance.
tabling member constituency	Salford and Eccles
tabling member printed	Rebecca Long Bailey
uin	114925
answer	answer is ministerial correction date of answer 20/11/2020 answer text <p>In March 2020, Her Majesty’s Revenue and Customs (HMRC) published their strategy for tackling promoters of tax avoidance schemes, including disguised remuneration schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust action against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>HMRC are committed to challenging promoters, and will always pursue penalties in appropriate cases, under the Disclosure of Tax Avoidance Schemes (DOTAS), the Promoters of Tax Avoidance Schemes (POTAS) and the Enablers regimes. The Government announced on 12 November further proposals in the L-Day package to tackle promoters, which it will consult on in Spring.</p><p> </p><p>In 2019-20 HMRC doubled the resources committed to tackling promoters and disrupting their business models by persuading taxpayers to get out of avoidance at an early stage. HMRC now have about 200 Full Time Equivalents working in this area; the teams use all the powers available to HMRC to tackle promoters. HMRC do not have separately identified staff pursuing each penalty type in isolation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 114924 question first answered 20/11/2020 11:11:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4396 label Biography information for Rebecca Long Bailey

1248391

registered interest
date	03/11/2020
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, when he plans to publish the report on the Government's implementation of Loan Charge changes following the Independent Loan Charge Review.
tabling member constituency	Sefton Central
tabling member printed	Bill Esterson
uin	110798
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>HM Revenue and Customs (HMRC) plan to report to Parliament on the implementation of Loan Charge changes following the Independent Loan Charge Review by the end of 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:21:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4061 label Biography information for Bill Esterson

1247479

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	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what proportion of people subject to the loan charge have had their settlement offers accepted.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	109440
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>HMRC are currently compiling, analysing and assuring the relevant settlement data.</p><p> </p><p>At the time of the independent review of the Loan Charge, about 12,000 employers and individuals still had the opportunity to keep clear of the Loan Charge by concluding settlement, having provided all the relevant information to HMRC by 5 April 2019. Early indications are that as at 2 October about 60% of these have either settled, informed HMRC that they had instead decided to report and pay the Loan Charge, or have been taken out of scope of the Loan Charge following the Government’s changes in response to the independent review.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by circumstances beyond their control.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:25:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1244328

registered interest
date	19/10/2020
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, if he will offer a settlement opportunity for people affected by loan charges.
tabling member constituency	Putney
tabling member printed	Fleur Anderson
uin	105567
answer	answer is ministerial correction date of answer 22/10/2020 answer text <p>In 2017 HMRC offered settlement terms to taxpayers who used disguised remuneration (DR) tax avoidance schemes and who may have been liable to pay the Loan Charge unless they chose to settle with HMRC.</p><p> </p><p>Taxpayers who provided the necessary information to HMRC by 5 April 2019 and worked with HMRC to conclude settlement by 30 September 2020 were able to settle under these 2017 terms, enabling them to keep clear of the Loan Charge.</p><p> </p><p>Later this year, HMRC will publish settlement terms for taxpayers who pay the Loan Charge and still have remaining liabilities, arising from HMRC enquiries into their DR scheme use, which have yet to be resolved.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/10/2020 10:31:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4788 label Biography information for Fleur Anderson

1242844

registered interest
date	13/10/2020
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 loan charge settlements were (a) offered and (b) agreed during July, August and September 2020.
tabling member constituency	Sefton Central
tabling member printed	Bill Esterson
uin	102774
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>HMRC do not hold aggregate data on when individual taxpayers were issued with settlement offers.</p><p>HMRC are currently compiling, analysing and assuring settlement data up to 30 September 2020. HMRC plan to report the number of agreed settlements when they publish their report on how they have implemented the Loan Charge changes following the Independent Loan Charge Review, later this year.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/10/2020 12:47:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4061 label Biography information for Bill Esterson

1242341

registered interest
date	12/10/2020
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, whether HMRC has received reports of people receiving incorrect advice from advisers on settlement of the loan charge; and if he will reopen the settlement process for the people affected.
tabling member constituency	Gravesham
tabling member printed	Adam Holloway
uin	101995
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>HMRC do not hold data on reports from individual taxpayers who may feel they have received incorrect advice from advisers about their settlements. A core principle of the tax system is that an individual is responsible for their own tax affairs. The actions of a third party adviser are not normally considered to be an exceptional circumstance beyond the control of the taxpayer.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation.</p><p> </p><p>The criteria HMRC consider for continuing settlement discussions beyond the 30 September deadline are:</p><ul><li>The taxpayer had actively engaged in the settlement process until the occurrence of a factor;</li><li>The factor is entirely outside the control of the taxpayer,</li><li>The factor prevented the taxpayer from settling by 30 September; and</li><li>Absent the factor, the taxpayer would have been able to settle by 30 September, and</li><li>The taxpayer is able, and agrees, to settle within a defined period of no more than 3 months after the 30 September.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 101996 question first answered 16/10/2020 13:57:40 answering member 3991 label Biography information for Jesse Norman
tabling member	1522 label Biography information for Adam Holloway