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1006873

registered interest
date	14/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress has been made on implementing the pilot system for VAT ahead of the introduction of the Making Tax Digital regime in April 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	191318
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>In October HMRC opened the pilot to around half a million businesses which meet the initial eligibility criteria. This means that around half of businesses with turnover above the VAT threshold will be able to join the new service now, and begin familiarising themselves with it, with further businesses eligible to join shortly.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:59:24 answering member 3935 label Biography information for Mel Stride
tabling member	1409 label Biography information for Mr Gregory Campbell

1007007

registered interest
date	14/11/2018
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 much revenue has accrued to the public purse since 2011 from preventing individuals and companies using accounting derecognition rules in relation to loans and derivatives to avoid paying corporation tax.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	191458
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Legislation was introduced with effect from 6 December 2010 to address avoidance schemes under which profits were said to fall out of account, or tax relief for losses were claimed, as a result of the way in which financial assets were recognised in accounts. Since that date, existing schemes have been unwound and there have been no further known iterations of these schemes. The measure has therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:35:42 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1007010

registered interest
date	14/11/2018
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 much revenue has accrued to the public purse since 2011 through the prevention of tax avoidance resulting from the creation for corporate investors of a credit for UK tax where no tax has been paid.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	191459
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Legislation was introduced with effect from 27 February 2012 to address a tax avoidance scheme which sought to obtain tax credits for a corporate investor in relation to distributions made by an Authorised Investment Fund where no underlying tax had in fact been suffered. Separately, legislation was introduced with effect from 15 September 2011 to address tax avoidance which sought to obtain a tax advantage in relation to manufactured overseas dividends, involving claims to repay or set-off withholding tax which had not actually been suffered.</p><p> </p><p>Since these measures were introduced, there have been no known further iterations of these avoidance schemes. They have therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:49:21 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1007013

registered interest
date	14/11/2018
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 much revenue has accrued to the public purse since 2011 from enabling HMRC to require a security from employers where there is a serious risk that tax due under PAYE or class 1 NICs will go unpaid.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	191460
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>HMRC do not measure revenue accruals from Security payments relating to PAYE and/or NICs as this type of intervention is a deposit in absolute terms, which is either used against unpaid liabilities as may be appropriate, or returned to the customer once the risk of non- payment has been reasonably mitigated; therefore the deposits are not additional monies outside of any such liability.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:55:36 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1007014

registered interest
date	14/11/2018
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 much revenue has accrued to the public purse since 2011 from the (a) introduction of anti-avoidance measures which have modified tax rules that apply to overseas life insurance companies and (b) application of the transfer of business rules when non-profit business is transferred to a non-EEA country.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	191461
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Legislation was introduced following the 2010 Summer Budget to counter an avoidance scheme involving the transfer of insurance business with unrecognised profits. HM Revenue and Customs (HMRC) is not aware of any instances of this avoidance entered into after the legislation was announced, but it is not possible to say how much tax would otherwise have been lost.</p><p>The changes referred to in the question relating to overseas life insurance companies and to transfers of business to non-EEA countries, also proposed in the 2010 Summer Budget, were not anti-avoidance measures. Subsequently Ministers decided not proceed with these measures so HMRC and industry could focus on the substantial changes to the tax rules for life insurance companies introduced in Finance Act 2012.</p><p> </p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:52:56 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1007030

registered interest
date	14/11/2018
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 much revenue has accrued to the public purse since 2013 from the introduction of anti-avoidance measures related to the introduction of a General Anti-Abuse Rule.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	191462
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>The General Anti-Abuse Rule (GAAR), introduced in 2013, is expected to raise £235m. The success of the GAAR should not be measured by how much it is expected to raise or the number of times the rule has been invoked.</p><p> </p><p>The principle purpose of the GAAR is to deter taxpayers from entering into abusive tax arrangements in the first place, and initial evidence suggests that GAAR is having this effect. Before HMRC can use the GAAR, it must first refer the case to the GAAR Advisory Panel, an external body separate to HMRC. To date the GAAR Advisory Panel has agreed with HMRC’s view on all cases referred to them. Their opinions are published on GOV.UK.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:42:11 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1007163

registered interest
date	14/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Double Taxation: Crown Dependencies
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department took steps to seek to include an increase in transparency for beneficial ownership registers in the negotiations for the double taxation treaties with Jersey, Guernsey and the Isle of Man.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	191479
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Beneficial ownership registers are outside of the scope of a double taxation treaty and so did not feature in the negotiations with Jersey, Guernsey or the Isle of Man. Double taxation treaties are based on the Organisation for Economic Cooperation and Development’s Model Tax Convention, which does not include beneficial ownership registers.</p> answering member constituency Salisbury answering member printed John Glen question first answered 19/11/2018 15:54:53 answering member 4051 label Biography information for John Glen
tabling member	4657 label Biography information for Anneliese Dodds

1005995

registered interest
date	13/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Training
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will ring-fence additional funding to enhance further education training in digital capability.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	190886
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>The Government will introduce an entitlement to full funding for basic digital courses from 2020. Adults will have the opportunity to undertake improved digital courses based on new national standards free of charge.</p><p> </p><p>As is the case for the English and maths adult entitlements, the new basic digital skills entitlement will be funded through the Adult Education Budget.</p><p> </p><p>In the interim, we will continue to support the provision of basic digital skills training for adults in colleges and community learning centres across England through the Adult Education Budget and other programmes.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 19/11/2018 14:00:02 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4131 label Biography information for Jim Shannon

1006112

registered interest
date	13/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Children: Day Care
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many complaints have been revived from people left unable to access their childcare account as a result of technical difficulties in each year since the introduction of those accounts.
tabling member constituency	Bolton North East
tabling member printed	Sir David Crausby
uin	190785
answer	answer is ministerial correction date of answer 19/11/2018 answer text The vast majority of parents apply for and use their childcare account without problems, including getting their 30 hours eligibility code. Where parents have experienced technical issues, HMRC has arrangements in place to ensure that they do not miss out as a result. Manual codes are issued to enable parents to access a 30 hours place when they are eligible if they cannot get a digital code within the required timeline. The number of manual codes issued has been decreasing since September 2017 as the system has become embedded and enhanced.<p> </p>To 31 October 2018, HMRC has received 4,560 complaints from parents who have experienced technical issues with the childcare service.<p> </p>To 31 October 2018, HMRC has issued 35,370 codes manually to parents.<p> </p>To 31 October 2018, HMRC has paid out £200,000 in redress to parents for expenses such as telephone calls to the helpline. answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 19/11/2018 18:01:08 answering member 4097 label Biography information for Elizabeth Truss
tabling member	437 label Biography information for Sir David Crausby

1006115

registered interest
date	13/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Financial Ombudsman Service
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Financial Ombudsman's Annual Report 2017-18, for what reasons the Financial Ombudsman upheld the lowest rate of complaints in the last 10 years in 2017-2018.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	190951
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>This is a matter for the Financial Ombudsman Service (FOS), which is independent from Government. The FOS will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.</p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 19/11/2018 15:54:36 answering member 4051 label Biography information for John Glen
tabling member	4657 label Biography information for Anneliese Dodds