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1256621

registered interest
date	30/11/2020
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 is taking on the mis-selling of schemes now subject to the Loan Charge.
tabling member constituency	Chipping Barnet
tabling member printed	Theresa Villiers
uin	122616
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) scheme, 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 and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging those who promote disguised remuneration loan schemes.</p><p> </p><p>In 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.</p><p> </p><p>Last month HMRC launched the ‘Tax avoidance: don’t get caught out’ communications campaign. The campaign is targeted at contractors and encourages them to stop and take time to check what they are signing up for, challenge what they have been told by those selling the scheme, and protect themselves and public services by reporting schemes to HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:10:49 answering member 3991 label Biography information for Jesse Norman
tabling member	1500 label Biography information for Theresa Villiers

1255372

registered interest
date	25/11/2020
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 people who have been in settlement discussions with HMRC on the Loan Charge have settled their case.
tabling member constituency	Orkney and Shetland
tabling member printed	Mr Alistair Carmichael
uin	120815
answer	answer is ministerial correction date of answer 04/12/2020 answer text <p>About 5,600 employers and individuals settled their use of disguised remuneration tax avoidance schemes in the period to 30 September 2020, in addition to the about 11,000 employers and individuals who settled their use of disguised remuneration schemes between Budget 2016 and 31 March 2020.</p><p>Further information on settlements is available in HMRC’s report to Parliament on the implementation of the recommendations of the independent Loan Charge Review, which was published on 3 December: <a href="https://www.gov.uk/government/publications/independent-loan-charge-review-hmrc-report-on-implementation" target="_blank">https://www.gov.uk/government/publications/independent-loan-charge-review-hmrc-report-on-implementation</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/12/2020 14:23:06 answering member 3991 label Biography information for Jesse Norman
tabling member	1442 label Biography information for Mr Alistair Carmichael

1255449

registered interest
date	25/11/2020
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 penalties have been issued under the legislative powers to tackle Promoters of Tax Avoidance Schemes; and what steps he is taking to investigate and prosecute promoters of such schemes.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	120817
answer	answer is ministerial correction date of answer 04/12/2020 answer text <p>HM Revenue and Customs’ (HMRC) top priority in dealing with the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC uses a range of powers to achieve this, including the Promoters of Tax Avoidance Schemes (POTAS) legislation. POTAS is designed to encourage promoters to change behaviour voluntarily or to face an escalating series of sanctions.</p><p> </p><p>Following challenge many promoters have chosen to stop and others have done so as a consequence of being issued with a Conduct Notice. Penalties would only then be in point if the Courts found that the Conduct Notice had been breached or information had not been provided when the promoter is formally required to do so. None has yet reached the stage of incurring liability to a penalty.</p><p> </p><p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes. 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/12/2020 14:20:11 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1255521

registered interest
date	25/11/2020
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 has taken in Q4 2020 against promoters and operators of schemes that are now subject to the Loan Charge.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	120925
answer	answer is ministerial correction date of answer 30/11/2020 answer text <p>The Government and HM Revenue and Customs (HMRC) are determined to continue to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.</p><p> </p><p>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. HMRC consulted on a package of measures to tackle promoters of tax avoidance schemes over Summer 2020. On 12 November 2020, the Government announced further proposals to tackle promoters, on which it will consult in Spring.</p><p>On 26 November 2020 HMRC and the Advertising Standards Authority issued a joint Notice, setting out what promoters must and must not include on their websites to ensure their advertising is not misleading.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/11/2020 15:55:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1255553

registered interest
date	25/11/2020
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 people have been affected by mis-selling schemes which are now subject to the Loan Charge in (a) Oxford West and Abingdon constituency and (b) the UK.
tabling member constituency	Oxford West and Abingdon
tabling member printed	Layla Moran
uin	120993
answer	answer is ministerial correction date of answer 04/12/2020 answer text <p>While the Government empathises with anyone who believes they were misled into using a disguised remuneration (DR) 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>The Government estimates that about 50,000 individuals are affected by the Loan Charge. The number who may feel they have been affected by mis-selling is not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/12/2020 14:19:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4656 label Biography information for Layla Moran

1254487

registered interest
date	23/11/2020
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 people subject to the Loan Charge who were in settlement discussions with HMRC relating to the Loan Charge have reached a settlement on that matter.
tabling member constituency	Dundee West
tabling member printed	Chris Law
uin	119262
answer	answer is ministerial correction date of answer 01/12/2020 answer text <p>HMRC are currently preparing a report to Parliament on the implementation of the independent Loan Charge Review, which is due imminently. The report will include figures up to the 30 September 2020 deadline for taxpayers who settled their use of disguised remuneration tax avoidance schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/12/2020 15:52:57 answering member 3991 label Biography information for Jesse Norman
tabling member	4403 label Biography information for Chris Law

1254106

registered interest
date	20/11/2020
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 his Department is taking in relation to (a) people and (b) companies that promoted payroll loan schemes.
tabling member constituency	Gordon
tabling member printed	Richard Thomson
uin	118600
answer	answer is ministerial correction date of answer 30/11/2020 answer text <p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.</p><p> </p><p>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 action against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/11/2020 14:28:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4796 label Biography information for Richard Thomson

1254107

registered interest
date	20/11/2020
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 support he plans to give to people who experienced mis-selling of schemes that are now subject to the Loan Charge.
tabling member constituency	Gordon
tabling member printed	Richard Thomson
uin	118601
answer	answer is ministerial correction date of answer 30/11/2020 answer text <p>While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) 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>HM Revenue and Customs (HMRC) have been clear on their commitment to support all taxpayers who may need help to pay their Loan Charge liabilities. Where a taxpayer cannot afford to pay in full on time, HMRC will seek to agree payment by instalments with them. The payment plan agreed will be based on what the taxpayer can afford and there is no upper limit over how long HMRC can potentially spread payments.</p><p> </p><p>HMRC have published settlement terms for taxpayers subject to the Loan Charge. These settlement terms are available on GOV.UK at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-settlement-terms-2020/disguised-remuneration-settlement-terms-2020" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-settlement-terms-2020/disguised-remuneration-settlement-terms-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/11/2020 14:22:10 answering member 3991 label Biography information for Jesse Norman
tabling member	4796 label Biography information for Richard Thomson

1254109

registered interest
date	20/11/2020
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 and what proportion of people in settlement discussions with HMRC on the Loan Charge have to date reached settlement.
tabling member constituency	Gordon
tabling member printed	Richard Thomson
uin	118603
answer	answer is ministerial correction date of answer 30/11/2020 answer text <p>Her Majesty’s Revenue and Customs (HMRC) are assuring disguised remuneration settlement data received to date. This includes data on those taxpayers who were unable to meet the 30 September settlement deadline for reasons beyond their control who are continuing settlement discussions.</p><p> </p><p>Information on settlements will be included in HMRC’s report to Parliament on the implementation of the independent Loan Charge Review, due before the end of the year.</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. Indications are that as at 2 October about 60 per cent 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/11/2020 14:30:02 answering member 3991 label Biography information for Jesse Norman
tabling member	4796 label Biography information for Richard Thomson

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