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1138431

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected from large companies in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276208
answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><ul><li><p>Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p></li><li><p>Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p></li><li><p>Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC do not record data on penalties issued by size of business.</p></li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:06:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138433

registered interest
date	11/07/2019
answering body	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 the Chancellor of the Exchequer, how many tax avoidance schemes related to the use of personal service companies HMRC successfully challenged in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276209
answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>This information is only available at disproportionate cost.</p><p>HM Revenue and Customs (HMRC) do not routinely collate the number of tax avoidance schemes related to the use of personal service companies.</p><p> </p><p>HMRC publishes information regarding the number of tax avoidance cases challenged in court by taxpayers in their annual Tax Assurance Commissioner’s Report. At the same time, HMRC publish a list of tax avoidance litigation decisions handed down during the period. The Report for 2018-19 is due to be published before the summer recess.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 12:56:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138434

registered interest
date	11/07/2019
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 have been challenged by HMRC for promoting or facilitating tax avoidance schemes since 2017.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276210
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>HMRC are investigating over 100 promoters and others involved in avoidance. 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. The majority of those convictions relate to promoters. Recently, six individuals were arrested on suspicion of promoting fraudulent arrangements to get around the loan charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:43:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138435

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people received an end of year tax summary from HMRC in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276211
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>Approximately 19.5 million customers received a paper Annual Tax Summary and approximately 10 million self-assessment customers received a digital version of the Annual Tax Summary in 2018/19 (for the year 2017/18).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:16:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138438

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Infrastructure: Capital Investment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many capital infrastructure projects have been completed as part of the Government’s National Infrastructure and Construction Pipeline.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276213
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>Since 2010, over 4,900 public and private infrastructure projects have been successfully delivered.</p><p>In particular, since 2010, the government has earmarked 158 major projects as being of national significance and a priority, including 90 listed in the National Infrastructure Delivery Plan 2016-2021. IPA tracks and publishes the delivery progress of all 158 projects, publishing a National Infrastructure and Construction Pipeline document each year. As reported in the current edition of the Pipeline, published in November 2018, the vast majority are being delivered, with 98% completed or on track to deliver.</p><p>In 2018 alone, over 400 infrastructure projects were completed and moved into operation across a number of sectors. In the North West, for example, these included major investments such as the Walney Extension wind farm capable of powering over 600,000 homes; 2km of new flood defences to protect thousands of homes in Rossall on the coast of Lancashire; and the UK’s first Proton Beam Therapy centre at Christie Hospital in Manchester.</p><p>But it is not just major projects such as these which are having a real impact on people’s lives. We are also delivering hundreds of smaller projects across the UK.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 16/07/2019 11:48:28 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4397 label Biography information for Peter Dowd

1138444

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many tax experts HMRC's Tax Capacity Building Unit and Tax Expert Unit has trained since 2017.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276219
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>The Capacity Building Unit, which subsumed the Tax Expert Unit on 1 April 2017, does not maintain records of the number of people trained in Low and Middle Income Countries. This is principally because:</p><ul><li>HMRC’s Capacity Building Unit delivers technical assistance through a broad range of methods beyond the delivery of training, including through sharing of advice and experience, workshops and mentoring.</li><li>HMRC often train other trainers, in order to spread awareness of best practice most efficiently. As a result the effect of HMRC training goes well beyond the number of people specifically involved.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 13:15:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1134441

registered interest
date	25/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC has plans to publish its correspondence with (a) tax payers and (b) agents.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	269070
answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>HMRC have no plans to publish their correspondence with tax payers and agents.</p><p> </p><p>HM Revenue and Customs are bound by a strict duty of confidentiality with respect to all of the information they hold in connection with their functions. HMRC officials may share information only in the limited circumstances set out in legislation, which include disclosures for the purposes of HMRC’s functions, through specific ‘legislative gateways’ or with a person’s consent.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:34:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1134460

registered interest
date	25/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason the application of Capital Gains Tax relief on trees from which private owners of established conifer woodland benefit after the first 10 years.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	269073
answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Where businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for “short rotation coppice” (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 13:55:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1133180

registered interest
date	19/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department is planning to extend mandation of Making Tax Digital to other taxes.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	266728
answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266729 266730 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1133181

registered interest
date	19/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax: Electronic Government
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 the planned consultation on the design of Making Tax Digital for corporation tax.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	266729
answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266728 266730 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd