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1490048

registered interest
date	18/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Loan Charge Action Group
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has had discussions with Lord Morse regrading correspondence from the Loan Charge Action Group.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	38748
answer	answer is ministerial correction date of answer 21/07/2022 answer text <p>The Chancellor has not discussed correspondence sent by the Loan Charge Action Group with Lord Morse.</p><p> </p><p>The Loan Charge has been legislated in Parliament and was introduced in the 2019-20 tax year. Lord Morse was clear in his report that the Loan Charge was an appropriate response to the tax avoidance activity that had taken place.</p><p> </p><p>HMRC continue to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to disguised remuneration loans.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 21/07/2022 13:07:08 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1485319

registered interest
date	01/07/2022
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 the Answer of 13 June 2022 to Question 14571 on Tax Avoidance, what proportion of the individuals who have enquiries open have received correspondence from HMRC in the last 12 months, either to open the enquiry or to update them on their position.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	28898
answer	answer is ministerial correction date of answer 06/07/2022 answer text <p>I refer my hon. Friend to the answer that was given on 13 June 2022 to UIN 14571. All taxpayers with open enquiries should have received correspondence from HMRC in the last 12 months, either to open the enquiry or to update them on their position.</p><p>HMRC wants to help taxpayers get out of tax avoidance schemes as soon as possible.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 06/07/2022 16:27:59 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1485321

registered interest
date	01/07/2022
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, with reference to the Loan Charge and tax years that are subject to an open enquiry, if he will make an assessment of the potential merits of introducing a time limit by which all open enquiries must be concluded.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	28899
answer	answer is ministerial correction date of answer 06/07/2022 answer text <p>The Loan Charge was introduced to ensure fairness for all taxpayers, including those who did not use Disguised Remuneration schemes. A time limit on the conclusion of Loan Charge related cases would not be fair or practical.</p><p> </p><p>HMRC is delivering a comprehensive compliance programme to support relevant taxpayers to settle their Loan Charge liabilities. The progression of this work is dependent, in part, on the cooperation of those taxpayers.</p><p> </p><p>When HMRC takes formal action, such as issuing a closure notice, determination or assessment, some taxpayers may want to appeal a HMRC decision or exercise their right to litigate which could take to time resolve.</p><p> </p><p>Taxpayers have a right to apply to the First Tier Tribunal for an enquiry to be closed. One of the grounds for making such an application is if there has been an excessive delay during which a taxpayer has not received any communication from HMRC.</p><p> </p><p>HMRC will continue working with taxpayers to help them get their tax right and get out of avoidance as soon as possible.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 06/07/2022 16:29:17 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1468577

registered interest
date	08/06/2022
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 individuals affected by the Loan Charge have been (a) contacted by an Enquiry Officer when their case is placed on hold for any reason and (b) updated annually about the status of their open tax enquiry.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	14571
answer	answer is ministerial correction date of answer 13/06/2022 answer text HMRC wants to help taxpayers get out of tax avoidance schemes as soon as possible and rarely put enquiries on hold.<p><strong> </strong></p>HMRC has opened approximately 25,000 enquiries into individuals who are subject to the Loan Charge. As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months, either to open the enquiry or to update them on their position. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 13/06/2022 14:39:31 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1457958

registered interest
date	14/04/2022
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 assessment he has made of the validity of open years within regards to the Loan Charge on (a) the ability of HMRC to recover unpaid tax, (b) the welfare of individuals affected by the Loan Charge and (c) the ability of individuals affected by the Loan Charge to repay designated sums without risking bankruptcy.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	154246
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Government takes tax avoidance seriously. The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Statement 2022, with the latest estimated overall Exchequer yield of £3.4 billion for the entire package, which includes the Loan Charge.</p><p> </p><p>Individuals are personally responsible for paying the right tax under UK law. Where a taxpayer has outstanding tax on DR loans, HMRC is working to bring these cases to conclusion.</p><p> </p><p>However, HMRC is also committed to ensuring that anyone with concerns about paying what they owe has access to payment support options, including the ability to pay in instalments based on what they can afford and over any length of time needed. HMRC only petitions for bankruptcy as a last resort in a small minority of cases where all other avenues have been exhausted.</p><p> </p><p>The Government knows that some taxpayers need extra help to resolve their DR use at what can be a difficult time for them. All HMRC DR and Debt Management teams are trained to identify and support taxpayers who need extra help. HMRC also signposts organisations such as MIND and Samaritans to help support taxpayers who have mental health issues or who are demonstrating emotional distress.</p><p> </p><p>HMRC published the ‘HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge’ on 11 April 2022. This includes further information about support to help taxpayers settle their outstanding tax liabilities.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 26/04/2022 15:15:01 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1455472

registered interest
date	29/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Boats: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with his EU counterparts on the payment of a ATA Carnet on the temporary movement of boats from the UK to the EU.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	149314
answer	answer is ministerial correction date of answer 04/04/2022 answer text <p>The UK is a signatory to the Customs Convention on the ATA Carnet and the Istanbul Convention on Temporary Admission. Approximately 80 countries around the world (including all EU member states) accept ATA Carnets. ATA Carnets are an option for moving goods temporarily between the UK and EU. During negotiations on the Trade and Cooperation Agreement between the UK and the EU, both parties proposed text on the temporary admission of goods, which reflect practices set out in the ATA Carnet and Istanbul Conventions. These proposals are reflected in the final Trade and Cooperation Agreement text.</p><p> </p><p>There is no requirement to use an ATA Carnet for the temporary movement of leisure boats from the UK to the EU. The use of an ATA Carnet is optional and is a commercial decision depending on an individual or business’s specific circumstances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 04/04/2022 15:18:31 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1455473

registered interest
date	29/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Boats: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to suspend the requirement for an ATA Carnet for the temporary movement of leisure boats from the UK to the EU.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	149315
answer	answer is ministerial correction date of answer 04/04/2022 answer text <p>There is no requirement to use an ATA Carnet for the temporary movement of leisure boats from the UK to the EU. The use of an ATA Carnet is optional and is a commercial decision depending on an individual or business’s specific circumstances.</p><p> </p><p>ATA Carnets are generally an option for temporarily moving boats that are participating in an official event, such as a race or a trade fair, between the UK and EU. An ATA Carnet can help simplify customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry (LCCI). Individuals and businesses wishing to use ATA Carnets are advised to contact the LCCI directly to discuss their needs.</p><p> </p><p>Boats for personal use may not require an ATA Carnet as the EU’s Temporary Admission (TA) procedure offers an alternative means to import goods temporarily into the EU, provided the relevant conditions are met. TA is a customs facilitation which allows temporary imports without payment of EU import duties, including VAT. The management of EU import and export procedures is the responsibility of the customs authorities of the EU Member States, so businesses and individuals should confirm the processes at their port of arrival.</p><p> </p><p>Individuals or businesses re-importing goods into the UK can claim relief from import VAT, and any customs duty under Returned Goods Relief (RGR), provided specific conditions are met. RGR applies to goods exported from the UK and re-imported within three years in an unaltered state and can be claimed for goods which are imported into the UK following their export from the UK under TA or with an ATA Carnet. The Government recently legislated to make it clear that personal effects, such as leisure boats, returning to the UK with the original owner will be granted a waiver of the three-year rule.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 04/04/2022 15:20:50 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1420227

registered interest
date	07/02/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the cost to businesses in the UK of leaving the EU VAT area.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	119714
answer	answer is ministerial correction date of answer 10/02/2022 answer text As with all new tax measures, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 10/02/2022 15:56:23 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1364289

registered interest
date	28/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	SME Brexit Support Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much was distributed from the £20 million SME Brexit Support Fund before that fund’s closure on the 30 June 2021.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	65483
answer	answer is ministerial correction date of answer 02/11/2021 answer text <p>As of 26 October 2021, there has been a total of 4,268 payments made to 4,163 unique businesses, amounting to £6,682,367.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 02/11/2021 12:50:25 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts

1364290

registered interest
date	28/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	SME Brexit Support Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many SMEs applied for funding through the SME Brexit Support Fund before that fund’s closure on the 30 June 2021.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	65484
answer	answer is ministerial correction date of answer 02/11/2021 answer text <p>As of 26 October 2021, 11,138 SMEs expressed an interest in applying for funding through the SME Brexit Support Fund, and 5088 grant offers were made.</p><p> </p><p>There were 6050 applications that did not progress to the grant offer stage. This was for a variety of reasons, primarily that 4461 did not finalise their applications. The remaining 1589 applications were not offered grants as they did not meet the eligibility criteria.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 02/11/2021 12:48:49 answering member 4517 label Biography information for Lucy Frazer
tabling member	4521 label Biography information for Liz Saville Roberts