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229330

registered interest
date	24/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much unpaid inheritance tax was outstanding from estates notified for probate valued up to £1 million since 2005.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	228885
answer	answer is ministerial correction date of answer 26/03/2015 answer text <p>The information requested is not available.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 26/03/2015 12:13:26 answering member 4117 label Biography information for Andrea Leadsom
tabling member	3909 label Biography information for Pamela Nash

227712

registered interest
date	17/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much unpaid inheritance tax was outstanding from estates notified for probate valued up to £1 million in each year since May 2010.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	227907
answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>The information requested is currently not available.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 23/03/2015 17:18:13 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

227713

registered interest
date	17/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many estates notified for probate and valued up to £1 million paid no inheritance tax in each year since May 2010.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	227908
answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>Estimates of the numbers of estates with values up to £1million notified to HMRC that are not liable to Inheritance Tax for deaths in years up to 2011/12 (the latest year for which information is currently available) have been published at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338970/140729Table12-3DUChecked.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338970/140729Table12-3DUChecked.pdf</a>.</p><p> </p><p> </p><p> </p><p>Many of the estates in this table with a ‘net estate’ value of more than the Inheritance Tax threshold (including any unused amount transferred from a deceased spouse or civil partner) do not have a liability because of the availability of reliefs and exemptions, which will reduce the net estate value to below this threshold.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 25/03/2015 11:19:25 answering member 4117 label Biography information for Andrea Leadsom
tabling member	3909 label Biography information for Pamela Nash

226586

registered interest
date	11/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much inheritance tax was collected in each of the last five years up to the most recent period for which records are available; and what the inheritance tax gap was in each of those years in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	227260
answer	answer is ministerial correction date of answer 17/03/2015 answer text <p>Details of Inheritance Tax receipts for 2009/10 to 2013/14 have been published at <a title="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338949/140722Table12-1DUChecked.pdf" href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338949/140722Table12-1DUChecked.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338949/140722Table12-1DUChecked.pdf</a>.</p><p> </p><p> </p><p> </p><p>HM Revenue and Customs published its latest tax gap estimates on 16 October 2014 in 'Measuring Tax Gaps' 2014 edition: <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/364009/4382_Measuring_Tax_Gaps_2014_IW_v4B_accessible_20141014.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/364009/4382_Measuring_Tax_Gaps_2014_IW_v4B_accessible_20141014.pdf</a></p><p> </p><p> </p><p> </p><p>Estimates of the UK tax gap for each type of tax are provided from 2005-06 to 2012-13. In 2012-13 the overall UK tax gap was estimated at £34 billion, 6.8 per cent of total tax due. Within this, the tax gap due to Inheritance Tax was estimated at £300 million. A time series can be found on table 8.1, page 70.</p><p> </p><p> </p><p> </p><p>HMRC do not break down any of the estimates by country.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/03/2015 16:56:58 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

225607

registered interest
date	06/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 17 February 2015 to Question 223222, how much funding was allocated for the specialist inheritance tax compliance teams in each of the last five years for which records are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	226614
answer	answer is ministerial correction date of answer 19/03/2015 answer text <p>The funding allocations for staff allocated to the Inheritance Tax compliance teams for the last four years are:</p><p> </p><p> </p><p> </p><p>2014/15 £5,930,000</p><p> </p><p>2013/14 £6,357,000</p><p> </p><p>2012/13 £6,293,000</p><p> </p><p>2011/12 £6,334,000</p><p> </p><p> </p><p> </p><p>Prior to 2011/12 the teams were organised and structured in a different way and comparable figures are not available.</p><p> </p><p> </p><p> </p><p>HM Revenue &amp; Customs has re-engineered the IHT compliance process. This has delivered efficiencies which are reflected in the funding allocations.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 19/03/2015 17:27:37 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

224816

registered interest
date	03/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 17 February 2015 to Question 223222, how much funding was allocated to specialist inheritance tax compliance teams in each of the last five years.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	226193
answer	answer is ministerial correction date of answer 10/03/2015 answer text <p>The funding allocations for staff allocated to the Inheritance Tax compliance teams for the last four years are:</p><p> </p><p> </p><p> </p><p>2014/15 £5,930,000</p><p> </p><p>2013/14 £6,357,000</p><p> </p><p>2012/13 £6,293,000</p><p> </p><p>2011/12 £6,334,000</p><p> </p><p> </p><p> </p><p>Prior to 2011/12 the teams were organised and structured in a different way and comparable figures are not available.</p><p> </p><p> </p><p> </p><p>HMRC has re-engineered the IHT compliance process. This has delivered efficiencies which are reflected in the funding allocations.</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 10/03/2015 17:59:52 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

222398

registered interest
date	20/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 17 February 2015 to Question 223222, how many staff made up the specialist inheritance tax compliance teams in each of the last five years for which records are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	224585
answer	answer is ministerial correction date of answer 03/03/2015 answer text <p>The number of full time equivalent staff in the specialist inheritance tax compliance teams for the last four years are:<br><br>2014/15 148<br>2013/14 158<br>2012/13 156<br>2011/12 153<br><br>Prior to 2011/12 the teams were organised and structured in a different way and comparable figures are not available. <br><br>HM Revenue and Customs (HMRC) has improved the process it used to ensure compliance with inheritance tax law. This has increased the team's efficiency which is reflected in the number of staff deployed.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 03/03/2015 15:30:03 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

177369

registered interest
date	03/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many members of HM Revenue and Customs were employed to tackle the issue of inheritance tax avoidance in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years up to the most recent period for which records are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	223222
answer	answer is ministerial correction date of answer 17/02/2015 answer text <p>Inheritance Tax compliance is organised and tackled on a National basis from offices located in Nottingham, Edinburgh and Belfast.</p><p> </p><p> </p><p> </p><p>HM Revenue and Customs (HMRC) has specialist Inheritance Tax compliance teams. The time spent tackling avoidance by the IHT compliance teams is not separately recorded.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/02/2015 13:54:40 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

177372

registered interest
date	03/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many staff were employed by HM Revenue and Customs to tackle inheritance tax avoidance in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in the last five years for which records are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	223264
answer	answer is ministerial correction date of answer 25/02/2015 answer text <p>Inheritance Tax compliance is organised and tackled on a National basis from offices located in Nottingham, Edinburgh and Belfast.</p><p> </p><p> </p><p> </p><p>HM Revenue and Customs (HMRC) has specialist Inheritance Tax compliance teams. The time spent tackling avoidance by the IHT compliance teams is not separately recorded.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 25/02/2015 16:55:53 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash

177373

registered interest
date	03/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much tax relief on inheritance tax was granted for (a) agricultural and (b) business property in each the last four years up to the most recent period for which records are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	223265
answer	answer is ministerial correction date of answer 25/02/2015 answer text <p>Estimates of the Exchequer cost of agricultural relief and of business property relief (including relief on unquoted shares) for estates are available for years up to and including 2014-15.</p><p> </p><p> </p><p> </p><p>The latest estimates for 2013-14 and for 2014-15 can be found online at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389539/20141231_expenditure_reliefs_v0.3.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389539/20141231_expenditure_reliefs_v0.3.pdf</a></p><p> </p><p> </p><p> </p><p>The latest estimates for 2012-13 can be found online at <a href="http://webarchive.nationalarchives.gov.uk/20141206132728/https:/www.gov.uk/government/uploads/system/uploads/attachment_data/file/302317/20140109_expenditure_reliefs_v0.4published.pdf" target="_blank">http://webarchive.nationalarchives.gov.uk/20141206132728/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/302317/20140109_expenditure_reliefs_v0.4published.pdf</a>.</p><p> </p><p> </p><p> </p><p>The latest estimates for 2011-12 can be found online at <a href="http://webarchive.nationalarchives.gov.uk/20131113190813/https:/www.gov.uk/government/uploads/system/uploads/attachment_data/file/253142/table1-5.pdf" target="_blank">http://webarchive.nationalarchives.gov.uk/20131113190813/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/253142/table1-5.pdf</a>.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 25/02/2015 16:55:39 answering member 1529 label Biography information for Mr David Gauke
tabling member	3909 label Biography information for Pamela Nash