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1126530

	registered interest
	date	14/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Tax Yields
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the amount of tax revenue accrued was from UK small businesses in 2017-18.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	254129
	answer	answer is ministerial correction date of answer 22/05/2019 answer text <p>Total tax revenue accrued from micro and small sized businesses combined was estimated to be approximately £120 billion in 2016/17. An estimate for 2017/18 will not become available until Autumn 2019.</p><p> </p><p>The estimate given includes Self-Assessment Income Tax and Class 4 National Insurance Contributions (NICs), Corporation Tax, VAT, and Pay As You Earn Income Tax and Class 1 NICs. The definition of micro and small sized businesses used is consistent with the EU definition where possible. HMRC works to collect tax due under UK law from all businesses, regardless of size, in the most cost effective way.</p><p> </p><p>The government has also taken a number of steps which benefit small businesses through the tax system. Since Budget 2016 the government has announced reductions to business rates worth more than £13bn over the next five years. NICs bills are also reduced by up to £3,000 for over one million employers, and the UK is also highly competitive, with the lowest overall corporation tax rate in the G20 at 19%. The rate is legislated to fall further to 17% in 2020.</p><p> </p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 22/05/2019 10:54:08 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1122741

	registered interest
	date	24/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Amazon Web Services: Taxation
	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) the revenue of Amazon Web Services in the UK and (b) the tax paid on that revenue in the last financial year.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	246928
	answer	answer is ministerial correction date of answer 03/05/2019 answer text <p>Ministers are not privy to the tax affairs of individual companies and so do not have estimates of the total revenue or tax liability Amazon Web Services generate in the UK. Some of this information may be found Amazon’s published accounts, including those of UK companies that are available at Companies House.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/05/2019 07:51:38 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1109172

	registered interest
	date	02/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Government Assistance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much funding has been allocated to support small businesses to help with customs requirements after the UK leaves the EU.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	239879
	answer	answer is ministerial correction date of answer 10/04/2019 answer text <p>The government is investing £8 million to increase capacity in the customs intermediaries sector, and help support business ahead of the UK leaving the EU. This includes £5 million in grant funding for training and IT improvements which is available to customs intermediaries and traders who complete customs declarations, and £3 million which is being used to increase training provision in this area.</p><p> </p><p>Applications are still being received for the grant scheme, but as of 1 April 2019 378 applications have been submitted. Applications are subject to a review process once submitted, and so far 99 grants have either been offered or have already been paid‎.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/04/2019 14:40:45 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1104900

	registered interest
	date	25/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he has taken to promote the grants available to small businesses in relation to new customs requirements after the UK leaves the EU.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	236298
	answer	answer is ministerial correction date of answer 02/04/2019 answer text <p>HMRC’s grant scheme to support customs intermediaries and traders has been promoted through numerous channels including; GOV.UK messaging and guidance, trade and regional media, HMRC social media, email communications to stakeholders, regular articles in established bulletins for agents and employers since December 2018, and inclusion within HMRC’s wider EU Exit communications such as the Partnership Pack.</p><p>Media activity has included an initial media statement in September 2018, followed by a press release in December 2018 and inclusion in a wider regional press release on preparing for EU Exit in February 2019.</p><p>We are also engaging with key industry stakeholders, including associations and representative bodies, through groups such as the Joint Customs Consultative Committee (JCCC) and the Customs Capacity Advisory Group (CCAG). In particular we have worked closely with the CCAG, which includes stakeholders such as the British Chamber of Commerce, British International Freight Association and Federation of Small Businesses, to help cascade the message to businesses.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 02/04/2019 13:24:27 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1081755

	registered interest
	date	04/03/2019
	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 steps HMRC has taken against the promoters of disguised remuneration schemes.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	227951
	answer	answer is ministerial correction date of answer 12/03/2019 answer text <p>This Government is committed to tackling avoidance in all its guises. HM Revenue and Customs (HMRC) has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters of avoidance schemes, including disguised remuneration (DR) avoidance schemes.</p><p>In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements. In the last couple of years, HMRC has taken litigation action against 6 scheme promoters for failure to disclose under Disclosure of Tax Avoidance Schemes (DOTAS) with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.</p><p>HMRC has used its powers under the Promoters of Tax Avoidance Schemes (POTAS) legislation to challenge promoters and made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.</p><p>HMRC consider criminal investigation and referrals to prosecuting authorities where appropriate. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes, resulting in over 100 years custodial and more than 7 years suspended sentences being ordered. Additional matters are the subject of ongoing enquiries.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/03/2019 17:30:16 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1081756

	registered interest
	date	04/03/2019
	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 people are subject to the 2019 Loan Charge.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	227952
	answer	answer is ministerial correction date of answer 12/03/2019 answer text <p>The charge on disguised remuneration (DR) loans will apply to outstanding DR loan balances on 5 April 2019. It is targeted at artificial tax avoidance schemes where earnings were paid in the form of non-repayable loans made by a third party. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. Information is not held at constituency or regional level.</p><p> </p><p>HM Revenue and Customs (HMRC) wants to help people put things right and is working hard to help individuals get out of avoidance for good.</p><p>Anybody who wants to settle their tax affairs ahead of the 2019 loan charge or who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. HMRC have already provided a number of assurances, including that they will never force somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p> </p><p>HMRC has also widely publicised a simplification to the process for those who want to settle their use of DR schemes before the loan charge arises on 5 April 2019. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to seven years for scheme users who have an income of less than £30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements but HMRC will ask for more information including details of their income and assets so that they can tailor any payment plan to their individual financial circumstances.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227953 227954 question first answered 12/03/2019 17:22:43 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1081757

	registered interest
	date	04/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Yorkshire and the Humber
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people are subject to the 2019 Loan Charge in Yorkshire and the Humber.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	227953
	answer	answer is ministerial correction date of answer 12/03/2019 answer text <p>The charge on disguised remuneration (DR) loans will apply to outstanding DR loan balances on 5 April 2019. It is targeted at artificial tax avoidance schemes where earnings were paid in the form of non-repayable loans made by a third party. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. Information is not held at constituency or regional level.</p><p> </p><p>HM Revenue and Customs (HMRC) wants to help people put things right and is working hard to help individuals get out of avoidance for good.</p><p>Anybody who wants to settle their tax affairs ahead of the 2019 loan charge or who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. HMRC have already provided a number of assurances, including that they will never force somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p> </p><p>HMRC has also widely publicised a simplification to the process for those who want to settle their use of DR schemes before the loan charge arises on 5 April 2019. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to seven years for scheme users who have an income of less than £30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements but HMRC will ask for more information including details of their income and assets so that they can tailor any payment plan to their individual financial circumstances.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227952 227954 question first answered 12/03/2019 17:22:43 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis

1081758

	registered interest
	date	04/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Haltemprice and Howden
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people are subject to the 2019 Loan Charge in Haltemprice and Howden constituency.
	tabling member constituency	Haltemprice and Howden
	tabling member printed	Mr David Davis
	uin	227954
	answer	answer is ministerial correction date of answer 12/03/2019 answer text <p>The charge on disguised remuneration (DR) loans will apply to outstanding DR loan balances on 5 April 2019. It is targeted at artificial tax avoidance schemes where earnings were paid in the form of non-repayable loans made by a third party. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. Information is not held at constituency or regional level.</p><p> </p><p>HM Revenue and Customs (HMRC) wants to help people put things right and is working hard to help individuals get out of avoidance for good.</p><p>Anybody who wants to settle their tax affairs ahead of the 2019 loan charge or who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. HMRC have already provided a number of assurances, including that they will never force somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p> </p><p>HMRC has also widely publicised a simplification to the process for those who want to settle their use of DR schemes before the loan charge arises on 5 April 2019. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to seven years for scheme users who have an income of less than £30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements but HMRC will ask for more information including details of their income and assets so that they can tailor any payment plan to their individual financial circumstances.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227952 227953 question first answered 12/03/2019 17:22:43 answering member 3935 label Biography information for Mel Stride
	tabling member	373 label Biography information for Sir David Davis