Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed question first answered answering member label
tabling member	label

Search

349553

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what recent assessment his Department has made of the use of personal service companies as a means of tax avoidance; and if he will make a statement.
tabling member constituency	Coventry South
tabling member printed	Mr Jim Cunningham
uin	1914
answer	answer is ministerial correction date of answer 15/06/2015 answer text <p>This Government is committed to tackling tax avoidance and evasion at all levels to ensure everyone pays the right tax at the right time. Avoidance (and evasion) damage the ability of the tax system to deliver its objectives and impose additional costs on all taxpayers.</p><p> </p><p> </p><p>Personal Service Companies are not in themselves avoidance vehicles and contribute to the flexibility of the UK labour market. However, where people would have been employees if they were providing their services directly IR35 anti-avoidance legislation requires they pay broadly the same tax and National Insurance as other employees. HMRC takes a risk based approach to ensure these rules are complied with.</p><p> </p><p> </p><p>HMRC has improved the way in which it administers IR35 including strengthening its specialist compliance teams, increasing the number of investigations where IR35 is the main risk tenfold and clarifying the application to officeholders.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/06/2015 16:59:51 answering member 1529 label Biography information for Mr David Gauke
tabling member	308 label Biography information for Mr Jim Cunningham

349554

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people paid their income tax via the use of personal service companies in each of the last five years.
tabling member constituency	Coventry South
tabling member printed	Mr Jim Cunningham
uin	1915
answer	answer is ministerial correction date of answer 15/06/2015 answer text <p>This information is not available, and could only be collected at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/06/2015 16:53:07 answering member 1529 label Biography information for Mr David Gauke
tabling member	308 label Biography information for Mr Jim Cunningham

349558

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensioners: Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the number of pensioners liable for income tax who are not sent tax forms by HM Revenue and Customs; and what steps he is taking to increase the number of pensioners being sent such forms.
tabling member constituency	Bristol North West
tabling member printed	Charlotte Leslie
uin	1901
answer	answer is ministerial correction date of answer 15/06/2015 answer text <p>HMRC estimates there are around 6m pensioners, in receipt of State Pension, who are liable for income tax. Not all will be sent tax forms.</p><p> </p><p> </p><p> </p><p>There are no plans to increase the number of tax forms sent to any taxpayers, including pensioners.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/06/2015 16:51:52 answering member 1529 label Biography information for Mr David Gauke
tabling member	3933 label Biography information for Charlotte Leslie

349566

registered interest
date	10/06/2015
answering body	HM 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 Mr Chancellor of the Exchequer, when he expects (a) registration for tax-free childcare to open and (b) the first payments under tax-free childcare to be delivered.
tabling member constituency	Washington and Sunderland West
tabling member printed	Mrs Sharon Hodgson
uin	2020
answer	answer is ministerial correction date of answer 19/06/2015 answer text <p>The Government remains committed to bringing forward Tax-Free Childcare to help working families. The Chancellor of the Exchequer will set out the timing of the introduction as part of his Budget.</p><p> </p> answering member constituency East Hampshire answering member printed Damian Hinds question first answered 19/06/2015 13:09:32 answering member 3969 label Biography information for Damian Hinds
tabling member	1521 label Biography information for Mrs Sharon Hodgson

349567

registered interest
date	10/06/2015
answering body	HM 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 Mr Chancellor of the Exchequer, what steps his Department will take to help parents who do not have access to a computer or a working internet connection to register for tax-free childcare.
tabling member constituency	Washington and Sunderland West
tabling member printed	Mrs Sharon Hodgson
uin	2018
answer	answer is ministerial correction date of answer 19/06/2015 answer text <p>Tax-Free Childcare is being designed to be as straightforward as possible for parents. It will be quick and easy to apply online for the vast majority who are able to do so</p><p> </p><p> </p><p> </p><p>However, Her Majesty's Revenue and Customs will ensure that assistance is provided, usually by telephone, to families who cannot access the internet so that they do not miss out on the support available via Tax-Free Childcare.</p><p> </p> answering member constituency East Hampshire answering member printed Damian Hinds question first answered 19/06/2015 13:08:49 answering member 3969 label Biography information for Damian Hinds
tabling member	1521 label Biography information for Mrs Sharon Hodgson

349568

registered interest
date	10/06/2015
answering body	HM 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 Mr Chancellor of the Exchequer, if he will make a comparative assessment of the levels of financial support available under the current system of employer-supported childcare and tax-free childcare for a (a) single parent paying the basic rate of tax who has one child and who spends under £4,500 per annum on childcare, (b) single parent paying the higher rate of tax who has one child and who spends under £3,000 per annum on childcare, (c) single parent paying the basic rate of tax who has two children and who spends under £4,500 per annum on childcare, (d) single parent paying the higher rate of tax who has two children and who spends under £3,000 per annum on childcare, (e) two-parent household paying the basic rate of tax which has one child and which spends under £9,000 per annum on childcare, (f) two-parent household paying the higher rate of tax which has one child and which spends under £6,000 per annum on childcare, (g) two-parent household paying the basic rate of tax which has two children and which spends under £9,000 per annum on childcare and (h) two-parent household paying the higher rate of tax which has two children and which spends under £6,000 per annum on childcare.
tabling member constituency	Washington and Sunderland West
tabling member printed	Mrs Sharon Hodgson
uin	2021
answer	answer is ministerial correction date of answer 19/06/2015 answer text <p>A summary of the support available under Tax-Free Childcare and Employer-Supported Childcare for different family groups is provided in ‘Delivering Tax-Free Childcare: the Government’s response to the consultation on design and operation’ (Table 2A) at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/318953/PU1607_Tax_free_Childcare_response.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/318953/PU1607_Tax_free_Childcare_response.pdf</a>.</p><p> </p><p> </p><p> </p><p>Tax-Free Childcare will replace Employer Supported Childcare (ESC) but parents who are using ESC will be able to continue to do so while they remain with their current employer and the employer continues to offer it</p><p> </p><p> </p><p> </p><p>When the scheme is implemented guidance and support will be provided to help parents make an informed choice about which scheme to access, based on their individual circumstances. This will include an easy-to-use online calculator to show parents what support they may be entitled to.</p><p> </p> answering member constituency East Hampshire answering member printed Damian Hinds question first answered 19/06/2015 13:10:43 answering member 3969 label Biography information for Damian Hinds
tabling member	1521 label Biography information for Mrs Sharon Hodgson

349608

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Working Tax Credit: Overpayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 9 June 2015 to Question 576, whether HM Revenue and Customs (a) sold working tax credit debt to external debt collection agencies and (b) contracted out the collection of working tax credit debt while retaining ownership.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	1830
answer	answer is ministerial correction date of answer 15/06/2015 answer text <p>HM Revenue and Customs has not sold tax credit debt. It has contracted out collection, but retains ownership.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/06/2015 16:56:19 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

349609

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Working Tax Credit: Overpayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 9 June 2015 to Question 578, for what reasons a temporary rise in tax credit related debt was forecast to take place before the replacement of tax credits by universal credit.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	1831
answer	answer is ministerial correction date of answer 17/06/2015 answer text <p>Although a number of measures have been introduced to prevent the occurrence of tax credits overpayments - and we will continue to consider further measures - we expect that tax credits related debt will continue to rise as we move towards it being replaced by Universal Credit due to the design of the tax credits system.</p><p> </p><p> </p><p>The tax credits system is an annual system – all awards and payments are “provisional” until finalised after the end of the year, once income and family circumstances are confirmed.</p><p> </p><p> </p><p>Tax credits are responsive to changes in claimants’ circumstances: overpayments – as well as underpayments – typically occur because people do not report changes promptly. However, due to the annual nature of the tax credits system, with tax credits awards being based on household income for a tax year, overpayments can occur even when the claimant and HM Revenue and Customs (HMRC) do everything right. Where error and fraud is identified, overpayments are generated.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/06/2015 16:23:48 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

349610

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Working Tax Credit: Overpayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 9 June 2015 to Question 579, which experts were involved in the planning process for outsourcing working tax credit debt collection to the private sector; whether any of those experts had a financial interest in the debt collection sector; whether those experts advised HM Revenue and Customs to proceed with the use of private sector debt collection agencies; and whether advice from those experts was provided orally or in writing.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	1832
answer	answer is ministerial correction date of answer 16/06/2015 answer text <p>A wide range of HM Revenue and Customs (HMRC) and HM Treasury financial, debt recovery and analysis experts were involved in planning the use of debt collection agencies for tax credit debt as part.</p><p> </p><p> </p><p> </p><p>The management of conflicts of interest for Civil Servants is set out in the Civil Service Code and the Civil Service Management Code.</p><p> </p><p> </p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/06/2015 15:52:40 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

349612

registered interest
date	10/06/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Royal Family: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 8 June 2015 to Question 956 and with reference to the 2013 Memorandum of Understanding on Royal Taxation referred to in that Answer, for what reasons his policy is to accord HM The Queen the same privacy and confidentiality in relation to her tax affairs when she pays tax on a voluntary basis, unlike other taxpayers.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	1899
answer	answer is ministerial correction date of answer 17/06/2015 answer text <p>HM Revenue and Customs (HMRC) has a statutory duty to maintain taxpayer confidentiality, which applies to all information the department holds in connection with its functions.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/06/2015 16:22:47 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff