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1130526

registered interest
date	06/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensions: Taxation
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 assessment of how often the annual tapered allowance results in a person being taxed more than 100 per cent of the pensions relief they would have received if they had not reached the allowance limit.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	261239
answer	answer is ministerial correction date of answer 11/06/2019 answer text <p>Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2016/17 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.</p><p>The tapered annual allowance is therefore focussed on the highest-earning savers, to ensure that the benefit they receive is not disproportionate to that of other pension savers. Less than one per cent of pension savers will have to reduce their saving or face an annual allowance charge as a result of the tapered annual allowance.</p><p> </p><p>For those who incur annual allowance tax charges, the charge recoups the excess tax relief on the benefits that they have accrued in that year above their annual allowance. The charge is levied at an individual’s marginal rate. For example, an individual with a salary above £150,000 would be taxed at 45% on pension accrual above their annual allowance.</p><p> </p><p>It is not possible to estimate the precise effects of the tapered annual allowance on an individual’s total remuneration without knowing their specific circumstances.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 261240 question first answered 11/06/2019 13:41:45 answering member 4051 label Biography information for John Glen
tabling member	4385 label Biography information for Dr Philippa Whitford

1130527

registered interest
date	06/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensions: Taxation
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 assessment of how often the annual tapered allowance results in a person being taxed more than 100 per cent of the earnings gained from additional sessions or responsibilities.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	261240
answer	answer is ministerial correction date of answer 11/06/2019 answer text <p>Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2016/17 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.</p><p>The tapered annual allowance is therefore focussed on the highest-earning savers, to ensure that the benefit they receive is not disproportionate to that of other pension savers. Less than one per cent of pension savers will have to reduce their saving or face an annual allowance charge as a result of the tapered annual allowance.</p><p> </p><p>For those who incur annual allowance tax charges, the charge recoups the excess tax relief on the benefits that they have accrued in that year above their annual allowance. The charge is levied at an individual’s marginal rate. For example, an individual with a salary above £150,000 would be taxed at 45% on pension accrual above their annual allowance.</p><p> </p><p>It is not possible to estimate the precise effects of the tapered annual allowance on an individual’s total remuneration without knowing their specific circumstances.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 261239 question first answered 11/06/2019 13:41:45 answering member 4051 label Biography information for John Glen
tabling member	4385 label Biography information for Dr Philippa Whitford

1007814

registered interest
date	15/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what protection is in place to prevent fraudulent use of National Insurance numbers when individuals share the same name and date of birth.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	191939
answer	answer is ministerial correction date of answer 20/11/2018 answer text <p>HMRC issue a National Insurance number to an individual shortly before they reach their sixteenth birthday. The process ensures that no two individuals can be issued with the same number, even where they share the same name and date of birth. Where an individual has not been allocated a National Insurance number by HMRC, they can apply to DWP who will undertake a face to face interview to establish their identity and check entitlement to a number. This again ensures a National Insurance number cannot be issued to more than one person.</p><p> </p><p>In each case, a National Insurance number will be unique to each individual and remain the same for life. Both HMRC and DWP take seriously any attempts to use the National Insurance number fraudulently and have a range of measures in place to counter abuse wherever it occurs.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 191940 question first answered 20/11/2018 15:07:21 answering member 3935 label Biography information for Mel Stride
tabling member	4385 label Biography information for Dr Philippa Whitford

1007815

registered interest
date	15/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what systems are in place to distinguish people's National Insurance details when more than one person share the same name and date of birth.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	191940
answer	answer is ministerial correction date of answer 20/11/2018 answer text <p>HMRC issue a National Insurance number to an individual shortly before they reach their sixteenth birthday. The process ensures that no two individuals can be issued with the same number, even where they share the same name and date of birth. Where an individual has not been allocated a National Insurance number by HMRC, they can apply to DWP who will undertake a face to face interview to establish their identity and check entitlement to a number. This again ensures a National Insurance number cannot be issued to more than one person.</p><p> </p><p>In each case, a National Insurance number will be unique to each individual and remain the same for life. Both HMRC and DWP take seriously any attempts to use the National Insurance number fraudulently and have a range of measures in place to counter abuse wherever it occurs.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 191939 question first answered 20/11/2018 15:07:22 answering member 3935 label Biography information for Mel Stride
tabling member	4385 label Biography information for Dr Philippa Whitford

971379

registered interest
date	10/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Security Benefits: EU Nationals
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many complaints were received by HMRC from UK Businesses in relation to PDA1 (a) applications and (b) renewals in (i) 2015, (ii) 2016, (iii) 2017 and (iv) 2018.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	172538
answer	answer is ministerial correction date of answer 13/09/2018 answer text <p>HMRC does not hold this information and to obtain it would be at disproportionate cost.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/09/2018 15:16:22 answering member 3935 label Biography information for Mel Stride
tabling member	4385 label Biography information for Dr Philippa Whitford

964247

registered interest
date	03/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	PAYE
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether people paid monthly for whom April was treated as month one prior to the introduction of Real Time Information (RTI), but for whom May would then be treated as month one after the introduction of RTI were overtaxed as a result of missing out on one month of tax-free pay at the point at which RTI was introduced.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	169403
answer	answer is ministerial correction date of answer 11/09/2018 answer text <p>The introduction of RTI did not result in changes to the tax calendar. The first payment made on or after the 6<sup>th</sup> April is classed as month 1 and this did not change post RTI. No individuals should have been overtaxed as a result of the implementation.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2018 10:17:50 answering member 3935 label Biography information for Mel Stride
tabling member	4385 label Biography information for Dr Philippa Whitford