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1662741

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax: Tax Rates and Bands
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an estimate of the number of large businesses paying into the highest bracket of corporation tax in calendar years (a) 2022 and (b) 2023.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	200595
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>When the Corporation Tax rate change was announced at Budget 2021 it was estimated that around 200,000 companies would pay the 25% rate. <a href="https://www.gov.uk/government/speeches/budget-speech-2021" target="_blank">https://www.gov.uk/government/speeches/budget-speech-2021</a></p><p>Estimates of actual numbers paying the main rate will be published once data is available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 13:04:03 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1606237

registered interest
date	22/03/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will hold discussions with the Secretary of State for Business and Trade on tax incentives for businesses with financial difficulties.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	171404
answer	answer is ministerial correction date of answer 30/03/2023 answer text <p>The Chancellor of the Exchequer has regular discussions with the Secretary of State for Business and Trade on a range of issues, including on incentives for businesses.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 30/03/2023 08:14:56 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1586116

registered interest
date	17/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has had recent discussions with his counterpart in the Scottish Government on income tax rates.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	146967
answer	answer is ministerial correction date of answer 23/02/2023 answer text <p>HM Treasury Ministers and officials regularly engage with their Scottish Government counterparts on a range of issues, including tax matters.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/02/2023 15:46:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

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

1582319

registered interest
date	31/01/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment Agencies: PAYE
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 adequacy of HMRC's processes for collecting PAYE tax from agencies.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	136672
answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>Agencies must deduct Income Tax and National Insurance Contributions (NICs) at source from payments of earnings to agency workers. HMRC’s processes for collecting any Income Tax and NICs due from agencies under Pay As You Earn (PAYE) are the same as those for other employers.</p><p> </p><p>Where HMRC finds that a UK agency has failed to account for Income Tax and NICs in circumstances where the agency rules apply to them, it will usually seek to recover unpaid amounts due from them. Whether the agency rules apply in a particular case is dependent on the facts of that case.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 07/02/2023 19:39:41 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1579494

registered interest
date	23/01/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
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 increasing the threshold at which single-income families begin to pay the High Income Child Benefit Charge.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	129784
answer	answer is ministerial correction date of answer 31/01/2023 answer text <p>The High Income Child Benefit Charge (HICBC) is charged on an individual rather than a household basis, in line with other tax policy. It applies to Child Benefit recipients who have, or whose partner has, an adjusted net income (ANI) of £50,000 regardless of family makeup.</p><p>It would not be practical for HMRC to increase the threshold for single-income families only, as it would require HMRC to operate two parallel income thresholds. This would further complicate the tax system for families, would not ensure consistency between claimants, and would entail a significant operational burden for HMRC. Tax simplification is a priority for this Government.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 31/01/2023 15:15:35 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1551604

registered interest
date	14/12/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	North Sea Oil: Shetland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the potential impact of the Rosebank oil field development on tax receipts in the next ten years.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	110710
answer	answer is ministerial correction date of answer 28/12/2022 answer text <p>The Office for Budget Responsibility’s (OBR) forecast at Autumn Statement 2022 estimates revenues from Energy Profits Levy are expected to be £41.6 billion over the next six years. Total UK oil and gas revenues over this period are forecast to be around £80 billion.</p><p> </p><p>A full breakdown of revenues for all North Sea oil taxes (including Ring-Fence Corporation Tax and Petroleum Revenue Tax) can be found in the Economic and Fiscal Outlook published by the OBR in November 2022.</p><p> </p><p>OBR forecasts for oil and gas revenues do not separate out specific projects or taxpayers.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 28/12/2022 11:30:30 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1541740

registered interest
date	14/11/2022
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, what recent estimate he has made of the number of people who will become bankrupt as a result of loan charge payments.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	86481
answer	answer is ministerial correction date of answer 16/11/2022 answer text <p>I refer the Honourable Member to the replies given to the Honourable Member for Hemsworth on 9 December 2021, UINs 87576 and 87577, to the Honourable Member for Ealing Central and Acton on 11th January, UIN 93833 and to the Honourable Member for Plaid Cymru on 27<sup>th</sup> April, UIN 08923.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 16/11/2022 14:43:05 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon