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1583623

registered interest
date	03/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 February to Question 135480 on Taxation: Fines, for what reason not all penalties charged by HMRC are required to be recorded on the National Penalty Processing System.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	139292
answer	answer is ministerial correction date of answer 08/02/2023 answer text <blockquote><p>The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information.</p><p> </p><p>The NPPS is not used to record all penalties charged by HMRC across all of its compliance or wider activities.</p></blockquote> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 139294 question first answered 08/02/2023 17:08:46 answering member 4399 label Biography information for Victoria Atkins
tabling member	4797 label Biography information for James Murray

1583624

registered interest
date	03/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 February to Question 135480 on Taxation: Fines, what proportion of penalties charged by HMRC have not been recorded on the National Penalty Processing System in each the last five tax years.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	139293
answer	answer is ministerial correction date of answer 08/02/2023 answer text <p>The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information, in particular penalties for:</p><ul><li>Inaccuracies within returns and documents</li><li>Failure to Notify</li><li>Deliberate Withholding of Information</li></ul><p>NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.</p><p> </p><p>HMRC does not hold centrally information on penalties recorded outside the National Penalty Processing System. The requested information is therefore not available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 08/02/2023 16:32:45 answering member 4399 label Biography information for Victoria Atkins
tabling member	4797 label Biography information for James Murray

1583625

registered interest
date	03/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 February to Question 135480 on Taxation: Fines, how many penalties issued by HMRC and recorded on the National Penalty Processing System for unpaid tax amounted to (a) less than £1,000, (b) £1,000 to £9,999, (c) £10,000 to £99,999, (d) £100,000 to £999,999 and (e) £1,000,000 or above in each of the last five years.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	139294
answer	answer is ministerial correction date of answer 08/02/2023 answer text <blockquote><p>The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information.</p><p> </p><p>The NPPS is not used to record all penalties charged by HMRC across all of its compliance or wider activities.</p></blockquote> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 139292 question first answered 08/02/2023 17:08:47 answering member 4399 label Biography information for Victoria Atkins
tabling member	4797 label Biography information for James Murray

1583641

registered interest
date	03/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Childcare: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of reducing (a) business rates and (b) issuing VAT refunds for (i) nurseries and (ii) childcare providers to help with increases in the cost of living.
tabling member constituency	Portsmouth South
tabling member printed	Stephen Morgan
uin	139305
answer	answer is ministerial correction date of answer 09/02/2023 answer text <p>At Autumn Statement 2022, the Government announced a package of changes and tax cuts worth £13.6 billion to businesses over the next five years. This includes a freeze to the business rates multiplier for 2023-24, a tax cut worth £9.3 billion over the next 5 years, meaning all bills are 6% lower than without the freeze. The Government also announced a generous Exchequer funded Transitional Relief scheme worth £1.6 billion, which will protect an estimated 700,000 ratepayers facing bill increases at the revaluation.</p><p> </p><p>The Government has no plans to re-introduce a nurseries relief at this time.</p><p> </p><p>While we keep all taxes under review, we have no plans to make changes to the VAT exemption which private nurseries and childcare providers currently enjoy.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 09/02/2023 12:34:38 answering member 4399 label Biography information for Victoria Atkins
tabling member	4653 label Biography information for Stephen Morgan

1583301

registered interest
date	02/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax: Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of aligning the rates of Capital Gains Tax and Income Tax.
tabling member constituency	Liverpool, Walton
tabling member printed	Dan Carden
uin	138407
answer	answer is ministerial correction date of answer 08/02/2023 answer text <p>As set out in the Government’s response to the <a href="https://en.wikipedia.org/wiki/Office_of_Tax_Simplification" target="_blank">Office of Tax Simplification</a>'s report on <a href="https://en.wikipedia.org/wiki/Capital_Gains_Tax" target="_blank">Capital Gains Tax</a> (<a href="https://en.wikipedia.org/wiki/CGT" target="_blank">CGT</a>) on 30 November 2021, substantial reforms to CGT rates and allowances would involve a number of wider policy trade-offs and so careful thought must be given to the impact that they would have on taxpayers, as well as any additional administrative burden on <a href="https://en.wikipedia.org/wiki/HMRC" target="_blank">HMRC</a>.</p><p> </p><p>The Government will continue to keep the tax system under review to ensure it is simple and efficient.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 08/02/2023 17:26:56 answering member 4399 label Biography information for Victoria Atkins
tabling member	4651 label Biography information for Dan Carden

1582723

registered interest
date	01/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax: Reform
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to page 58 of the Autumn Statement 2022, published on 17 November 2022, what account has been taken of potential behaviour change in the estimates of revenue arising from implementation of the global minimum corporate tax reforms.
tabling member constituency	Orpington
tabling member printed	Gareth Bacon
uin	137962
answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>The UK implementation of the Pillar 2 Global Minimum Tax was scored at Autumn Statement 2022.</p><p> </p><p>The process for estimating the Exchequer yield from implementation of Pillar 2 policy in the UK can be found on gov.uk at <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1118364/Autumn_Statement_2022_Policy_Costings_.pdf" target="_blank"><em>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1118364/Autumn_Statement_2022_Policy_Costings_.pdf</em></a></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 07/02/2023 19:48:12 answering member 4399 label Biography information for Victoria Atkins
tabling member	4798 label Biography information for Gareth Bacon

1582724

registered interest
date	01/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Suicide
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people who were liable for the Loan Charge have taken their own lives.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	137773
answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>Any loss of life is a tragedy, and the Government takes issues relating to loss of life extremely seriously. On 6 January 2023, HM Revenue and Customs wrote to the Treasury Select Committee to inform them that ten referrals have been made to the Independent Office for Police Conduct (IOPC) where a taxpayer has sadly taken their life and used a disguised remuneration scheme. HMRC made the first of these referrals to the IOPC in March 2019. Following referral HMRC has conducted internal investigations, eight investigations have concluded and there was no evidence of misconduct by any HMRC officer. Two investigations are currently ongoing. HMRC is committed to learning and making improvements so as to avoid causing undue stress and, wherever possible, identify taxpayers who need extra help and give them the support they need.</p><p> </p><p>Taxpayers are also supported by HMRC’s Extra Support Teams. These are teams of trained advisors who, where appropriate, signpost taxpayers to Voluntary and Community organisations. To further improve the emotional support offered to taxpayers, HMRC and Samaritans are working together to deliver an 18-month project. As part of the pilot, Samaritans will further strengthen the capability and confidence of HMRC’s Extra Support Teams by providing additional guidance and coaching techniques to identify taxpayers who might be in vulnerable circumstances. Where needed, HMRC will signpost taxpayers to specialist emotional support through a dedicated Samaritans helpline.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 07/02/2023 19:42:16 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1582725

registered interest
date	01/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many promoters and operators of schemes now subject to the Loan Charge have been prosecuted for promoting and operating those schemes.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	137774
answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>The Honorable Member is referred to the answer provided on 14 November 2022 to the Question <a href="https://questions-statements.parliament.uk/written-questions/detail/2022-11-14/86483" target="_blank">UNI 86483</a></p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 07/02/2023 19:44:29 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1582726

registered interest
date	01/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Bankruptcy
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the number of individuals who may be declared bankrupt in connection with the Loan Charge, including the use of section 684 notices.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	137775
answer	answer is ministerial correction date of answer 06/02/2023 answer text <p>No assessment has been made of the number of people who may be declared bankrupt as a result of debts arising from the use of a disguised remuneration avoidance scheme.</p><p> </p><p>Where debts arise, HMRC are not always the only creditor. Some individuals are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p> </p><p>HMRC only ever considers insolvency as a last resort, and they encourage taxpayers to get in contact to agree the best way to settle their tax debts. To date, HMRC has not initiated insolvency proceedings against any taxpayer for a Loan Charge debt.</p><p> </p><p>Anyone who is worried about being able to pay what they owe should contact HMRC, who may be able to agree an instalment arrangement based on the individuals’ financial circumstances. There is no maximum length for these arrangements.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 136718 question first answered 06/02/2023 18:37:12 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1582863

registered interest
date	01/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Domicil
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the average length of stay is of individuals resident in the UK and claiming non-domiciled tax status.
tabling member constituency	Warwick and Leamington
tabling member printed	Matt Western
uin	137888
answer	answer is ministerial correction date of answer 09/02/2023 answer text <p>HM Revenue and Customs published a <a href="https://www.gov.uk/government/statistics/statistics-on-non-domiciled-taxpayers-in-the-uk/statistical-commentary-on-non-domiciled-taxpayers-in-the-uk--2" target="_blank">full set of annual statistics on non-domiciled taxpayers</a>.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 09/02/2023 11:31:39 answering member 4399 label Biography information for Victoria Atkins
tabling member	4617 label Biography information for Matt Western