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1174209

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 1 July 2019 to Question 268996 on taxation: self-assessment, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	9608
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018, and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.</p><p> </p><p>The value of payments attributed to late filing penalties for people filing late and after 31 January for these two tax years has been provided below.</p><p> </p><table><tbody><tr><td><p>Tax Year penalty relates to</p></td><td><p>Penalty payments</p></td></tr><tr><td><p>2016-17</p></td><td><p>£106,244,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>£63,956,000</p></td></tr></tbody></table><p> </p><p>Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and the live SA system.</p><p> </p><p>This analysis is based on penalties created and payments received to 3 January 2020. The 2017-18 figures cover a period of 11 months. The 2016-17 figures cover a period of 23 months. HMRC anticipate that more penalties will be issued and paid in relation to 2017-18, so it is not possible to make meaningful comparisons between the two sets of figures.</p><p> </p><p>The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.</p><p> </p><p>These late filing penalties relate to:</p><p>• Individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file</p><p>• Individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year</p><p>• Individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification</p><p> </p><p>As with the answer to PQ268996, the figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.</p><p> </p><p>Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations and to file their returns on time.</p><p> </p><p>HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do are not disadvantaged.</p><p> </p><p>Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.</p><p> </p><p>HMRC will not know if a taxpayer has a reasonable excuse or no longer needs to file a return until they inform HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/02/2020 13:41:01 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1174229

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Devolution: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when his Department plans to publish an updated Statement of funding policy: funding the Scottish Parliament, National Assembly for Wales and Northern Ireland Assembly document.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	9731
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The Statement of Funding Policy is typically updated at each multi-year Spending Review, so the eighth edition is due to be published in 2020 alongside the Comprehensive Spending Review.</p><p> </p><p>At Spending Round 2019, HM Treasury published a Statement of Funding Policy addendum to reflect the creation of the Department for Business, Energy and Industrial Strategy and the reclassification of Network Rail spending from AME to DEL since Spending Review 2015.</p> answering member constituency Richmond (Yorks) answering member printed Rishi Sunak question first answered 03/02/2020 13:08:24 answering member 4483 label Biography information for Rishi Sunak
tabling member	4470 label Biography information for Alan Brown

1174241

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Trust Fund: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Economic Secretary to the Treasury, of 13 March 2019, Official Report, column 179WH, when the Government plans to lay the draft regulations that will ensure that investments held in Child Trust Fund accounts will retain their tax-free status after maturity.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	9773
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The Child Trust Funds (Amendment) Regulations 2020 (SI2020/29) were laid on 15 January 2020 - <a href="http://www.legislation.gov.uk/uksi/2020/29/contents/made" target="_blank">www.legislation.gov.uk/uksi/2020/29/contents/made</a></p><p> </p><p>Child Trust Funds (CTF) accounts will start to mature in September 2020 when the first children reach 18. These regulations ensure maturing CTF will retain their tax-free status and also provide that funds in a mature CTF may be transferred to an ISA without counting towards the individual’s annual ISA subscription limit.</p><p> </p><p>HMRC has improved the National Insurance number notification letter, which is sent out prior to a child’s 16th birthday, to raise awareness of the Child Trust Funds scheme. The letter informs young people that they may have money in a Child Trust Fund and signposts them to HMRC’s guidance on accessing and managing the account.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 9774 question first answered 03/02/2020 13:01:58 answering member 4051 label Biography information for John Glen
tabling member	4657 label Biography information for Anneliese Dodds

1174242

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Trust Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Economic Secretary to the Treasury, of 13 March 2019, Official Report, column 177WH, whether any changes have been made to the letter that his sent to young people informing them of their national insurance number when they reach 16 years old.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	9774
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The Child Trust Funds (Amendment) Regulations 2020 (SI2020/29) were laid on 15 January 2020 - <a href="http://www.legislation.gov.uk/uksi/2020/29/contents/made" target="_blank">www.legislation.gov.uk/uksi/2020/29/contents/made</a></p><p> </p><p>Child Trust Funds (CTF) accounts will start to mature in September 2020 when the first children reach 18. These regulations ensure maturing CTF will retain their tax-free status and also provide that funds in a mature CTF may be transferred to an ISA without counting towards the individual’s annual ISA subscription limit.</p><p> </p><p>HMRC has improved the National Insurance number notification letter, which is sent out prior to a child’s 16th birthday, to raise awareness of the Child Trust Funds scheme. The letter informs young people that they may have money in a Child Trust Fund and signposts them to HMRC’s guidance on accessing and managing the account.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 9773 question first answered 03/02/2020 13:01:58 answering member 4051 label Biography information for John Glen
tabling member	4657 label Biography information for Anneliese Dodds

1174256

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Treasury: Apprentices
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what proportion of staff employed by his Department are apprentices.
tabling member constituency	Croydon North
tabling member printed	Steve Reed
uin	9693
answer	answer is ministerial correction date of answer 03/02/2020 answer text 3.8% of staff employed by HM Treasury as at 31<sup>st</sup> December 2019 are apprentices. (based on headcount) answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 03/02/2020 13:51:48 answering member 4655 label Biography information for Sir Simon Clarke
tabling member	4268 label Biography information for Steve Reed

1174282

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Financial Services: Regulation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans his Department has to strengthen financial regulations in response to the case of Isabel dos Santos.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	9762
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>HM Treasury is responsible for the Money Laundering Regulations 2017 (‘the Regulations’). The Regulations set out the high-level requirements on regulated firms to combat money laundering and ensure that key professionals identify their customers and understand the purpose behind transactions, including the source of funds. The Regulations are designed to combat illicit finance, while minimising the burden on legitimate customers.</p><p> </p><p>The Regulations include requirements for firms in scope to have in place appropriate risk-management systems and procedures to determine whether a customer is a Politically Exposed Person (PEP), and conduct an appropriate range of Enhanced Due Diligence (EDD) measures. PEPs can pose a high money laundering risk because they may be able to abuse their position for private gain.</p><p> </p><p>The Financial Conduct Authority (FCA) is the anti-money laundering supervisor for financial services firms in the UK; it regularly takes action against firms who fail to meet their obligations under the Regulations. In 2015, the FCA fined Barclays Bank £72,069,400 for failing to conduct enhanced due diligence on a £1.88 billion transaction involving PEPs.</p><p> </p><p>The UK has been recognised as world leading in its response to economic crime. In 2018, the Financial Action Task Force found that the UK had one of the strongest systems for combatting money laundering and terrorist financing of over 60 countries it has assessed to date.</p> answering member constituency Salisbury answering member printed John Glen question first answered 03/02/2020 13:04:19 answering member 4051 label Biography information for John Glen
tabling member	4630 label Biography information for Ben Lake

1174354

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Workplace Pensions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the (a) number and (b) monetary value of public sector pension pots due to be paid on retirement to people who have previously worked in the public sector for (i) fewer than five years and (ii) between five and 10 years.
tabling member constituency	Leeds North West
tabling member printed	Alex Sobel
uin	9777
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>There are approximately 5 million active members of public service pension schemes, which are usually unfunded defined benefit schemes. There are multiple public service pension schemes, managed by different government departments and devolved administrations. The value of an individual’s pension can depend on a number of factors, including career length, accrual rate, pay progression and what age they choose to retire. The precise information requested is not readily available as it is not held centrally and could only be provided at disproportionate cost.</p> answering member constituency Richmond (Yorks) answering member printed Rishi Sunak question first answered 03/02/2020 13:10:36 answering member 4483 label Biography information for Rishi Sunak
tabling member	4658 label Biography information for Alex Sobel

1174373

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has for the future of the Tampon Tax Fund.
tabling member constituency	Brent Central
tabling member printed	Dawn Butler
uin	9616
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The Government has committed to continuing the Tampon Tax Fund until the UK is legally able to apply a zero rate of VAT to women’s sanitary products. During the transition period, the UK’s VAT regime will continue to exist within a framework set by EU legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/02/2020 13:43:15 answering member 3991 label Biography information for Jesse Norman
tabling member	1489 label Biography information for Dawn Butler

1173840

registered interest
date	28/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Buildings: Insulation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many cases of the replacement of unsafe cladding following the Grenfell Tower fire have not had VAT applied to the cost of the works.
tabling member constituency	Leeds Central
tabling member printed	Hilary Benn
uin	8957
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The details that HM Revenue and Customs collect from taxpayers on their VAT returns are not specific enough to identify costs relating to cladding. The cost of replacing cladding would be zero rated if it was tied to the initial construction and shown to be defective.</p><p> </p><p>On 9 May 2019, the Government announced that it would fully fund the removal and replacement of certain types of unsafe cladding on private sector residential buildings 18 metres or taller. Where a zero rate does not apply, the cost of the VAT charge would be covered by that fund.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/02/2020 13:35:23 answering member 3991 label Biography information for Jesse Norman
tabling member	413 label Biography information for Hilary Benn

1173863

registered interest
date	28/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alcoholic Drinks: Excise Duties
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 introducing a distinct classification in the taxation system for alcoholic drinks created by fermenting honey with water.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	9124
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The Government is committed to review our alcohol duty structures. Further announcements about the review will be made in due course. Any changes will be considered by the Chancellor and announced at fiscal events.</p> answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke grouped question UIN 9125 question first answered 03/02/2020 14:47:53 answering member 4655 label Biography information for Sir Simon Clarke
tabling member	4630 label Biography information for Ben Lake