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1308481

registered interest
date	13/04/2021
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, with reference to the implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180619
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.</p><p>HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p><p>The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.</p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1290030

registered interest
date	25/02/2021
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, with reference to the finding of the Independent Loan Charge Review that loans made pre-December 2010 were made before the law was clear, for what reason HMRC has pursued tax from people with pre-2010 open years.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	158951
answer	answer is ministerial correction date of answer 03/03/2021 answer text <p>The Independent Loan Charge Review set out that the loan charge should only apply to loans made on, or after, 9 December 2010. However, it also made clear that, for years before this, where there is an enquiry or assessment, HMRC still had the ability to pursue the tax due under the existing rules.</p><p> </p><p>Where there are open enquiries for periods before 9 December 2010, HMRC will resolve these in line with the HMRC Litigation and Settlement Strategy. Closing open enquiries for less than the amount of tax due under the law is not within this Strategy, nor would it be fair to those who have already settled with HMRC on the basis of their full liability, or fair to taxpayers more generally.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/03/2021 14:02:02 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1285849

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment they have made of the effectiveness in deterring tax avoidance of the policies of (1) France, (2) Denmark, (3) Belgium and (4) Poland, which exclude companies (a) registered in, or (b) linked to, offshore tax havens from accessing taxpayer funded relief programmes.
tabling member printed	The Lord Bishop of St Albans
uin	HL13278
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The Government does not have access to information about how these other countries’ policies have been applied or the impact they have had on businesses’ behaviour, and cannot therefore comment on the policies’ effectiveness.</p><p>The Government has introduced a substantial support package, designed to be targeted at the businesses and individuals who most need support, while ensuring measures are simple, certain and introduced in a timely manner to protect livelihoods.</p><p>The Government expects everyone to act responsibly by only claiming and using support as intended and is keeping measures under regular review.</p><p>The Government continues to be at the forefront of global action to tackle tax avoidance, with a series of robust measures in place to tackle profit shifting arrangements.</p><p>Since 2010, the Government has introduced over 100 new ways to tackle tax avoidance, protecting over £200 billion that would have otherwise gone unpaid. That has included adopting many of the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting (BEPS) Project’s recommendations including the Corporate Interest Restriction rules, effective from April 2017, which raise approximately £1 billion a year and the Hybrid mismatch rules, effective from January 2017, which are expected to raise £900 million between 2016/17 and 2020/21.</p><p> </p><p>The Government has also led on implementing international standards in tax transparency, including the Common Reporting Standard and Country-by-Country Reporting (‘CbCR’), which ensure tax authorities have the information they need to identify and challenge avoidance.</p><p>As part of the Finance Act 2016, large corporations and multinational enterprises are already required to publish a tax strategy document, which (amongst other things) outlines the company’s attitude towards tax planning and its approach towards its dealings with HMRC.</p> answering member printed Lord Agnew of Oulton question first answered 25/02/2021 16:51:04 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4308 label Biography information for The Lord Bishop of St Albans

1278756

registered interest
date	20/01/2021
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 action is being taken against people who promoted and operated schemes now subject to the Loan Charge.
tabling member constituency	Liverpool, Wavertree
tabling member printed	Paula Barker
uin	140965
answer	answer is ministerial correction date of answer 26/01/2021 answer text <p>The Government and HM Revenue and Customs (HMRC) are committed to continuing to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.</p><p> </p><p>On 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust action against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK. HMRC consulted on a package of measures to tackle promoters of tax avoidance schemes over Summer 2020.</p><p> </p><p>On 12 November 2020, the Government announced further proposals to tackle promoters, which it will consult on this spring. Umbrella companies advising individuals to use disguised remuneration tax avoidance schemes are within the scope of the legislation that applies to promoters and others who facilitate tax avoidance. Where appropriate, they are subject to the range of measures laid out in HMRC’s strategy for tackling promoters of tax avoidance schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 140968 question first answered 26/01/2021 14:19:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4828 label Biography information for Paula Barker

1278765

registered interest
date	20/01/2021
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 is taking to tackle umbrella companies that advise their clients to use disguised remuneration schemes.
tabling member constituency	Liverpool, Wavertree
tabling member printed	Paula Barker
uin	140968
answer	answer is ministerial correction date of answer 26/01/2021 answer text <p>The Government and HM Revenue and Customs (HMRC) are committed to continuing to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.</p><p> </p><p>On 19 March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust action against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK. HMRC consulted on a package of measures to tackle promoters of tax avoidance schemes over Summer 2020.</p><p> </p><p>On 12 November 2020, the Government announced further proposals to tackle promoters, which it will consult on this spring. Umbrella companies advising individuals to use disguised remuneration tax avoidance schemes are within the scope of the legislation that applies to promoters and others who facilitate tax avoidance. Where appropriate, they are subject to the range of measures laid out in HMRC’s strategy for tackling promoters of tax avoidance schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 140965 question first answered 26/01/2021 14:19:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4828 label Biography information for Paula Barker

1277020

registered interest
date	15/01/2021
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 actively pursued for payment of the Loan Charge (a) in each lockdown period and (b) overall since the beginning of the covid-19 outbreak; what estimate he has made of the numbers of (i) bankruptcies and (ii) suicides associated with Loan Charge payment demands; what steps HMRC has taken against companies which advised their clients to use disguised remuneration schemes; and what data has been collected on contractors who worked for HMRC while utilising disguised remuneration schemes.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	138366
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>Taxpayers had until 30 September 2020 to file and pay the Loan Charge or agree a Time to Pay arrangement. Since then, HMRC have contacted taxpayers with a Loan Charge liability to establish what, if any, support they need to pay the amount due. HMRC’s helpline and the dedicated Loan Charge helpline are available to support taxpayers in managing their debt and agreeing arrangements to pay their liability, including referral for independent debt advice and explaining guaranteed Time to Pay criteria.</p><p> </p><p>HMRC do not want to make anyone bankrupt, and insolvency is only ever considered as a last resort. HMRC will work with individuals to reach sustainable and manageable payment plans wherever possible. In line with current practice, HMRC will pause recovery action where a taxpayer has no ability to pay, until there is a significant change of circumstances. HMRC are not always the only creditor and some individuals may choose to enter insolvency themselves based on their overall financial position. HMRC have not made an estimate of the number of people who may become bankrupt and have a Loan Charge liability.</p><p> </p><p>HMRC records show that in six cases taxpayers have very sadly taken their lives and have also been identified as having used a disguised remuneration scheme. On each occasion HMRC referred the case to the Independent Office for Police Conduct (IOPC), and HMRC undertook an internal investigation. Four investigations have been concluded and in all no staff misconduct was identified which might warrant disciplinary action.</p><p> </p><p>In March 2020, HMRC published on GOV.UK their strategy for tackling promoters of tax avoidance schemes, including those who promote disguised remuneration schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust action against promoters of tax avoidance.</p><p> </p><p>HMRC collect certain details of all the contractors they engage as contingent labour, including names, National Insurance numbers and engagement periods. As with other taxpayers, HMRC also hold information returned through PAYE. HMRC maintain a compliance database with information on both individuals and employers who are associated with known avoidance schemes. HMRC do not engage in, or enter into, disguised remuneration schemes. It is possible for a contractor providing services to HMRC to use a disguised remuneration scheme without HMRC’s knowledge or participation.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 17:52:24 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1276777

registered interest
date	14/01/2021
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 assessment he has made of the fairness of differential settlement terms being offered by HMRC to people affected by the loan charge with (a) open offers and (b) closed years.
tabling member constituency	St Albans
tabling member printed	Daisy Cooper
uin	138085
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>In 2017, HMRC offered settlement terms to taxpayers who used disguised remuneration (DR) tax avoidance schemes and who may have been liable to pay the Loan Charge unless they settled with HMRC. Taxpayers who provided the necessary information by 5 April 2019 and worked with HMRC to conclude settlement by 30 September 2020 were able to settle under these 2017 terms, enabling them to avoid the Loan Charge. HMRC continued settlement discussions beyond 30 September 2020 with a minority of taxpayers who could not meet this deadline for reasons beyond their control, for example, recent hospitalisation.</p><p> </p><p>HMRC published further settlement terms in August 2020 for those taxpayers who did not settle under the 2017 terms. These terms were updated in November 2020 to include all outstanding DR liabilities, including the Loan Charge. Both sets of terms allow taxpayers to make voluntary payments of tax for unprotected years (sometimes called ‘closed years’), which enable them to benefit from double taxation relief against any future income tax charges on the same underlying income.</p><p> </p><p>HMRC settle cases in accordance with their Litigation and Settlement Strategy (LSS), which requires that HMRC only settle for an amount that is consistent with the law. The LSS is available on GOV.UK. HMRC’s settlement terms help to maintain a consistent approach to settling tax disputes with taxpayers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 12:18:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4769 label Biography information for Daisy Cooper

1276966

registered interest
date	14/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Supreme Court judgment in Her Majesty’s Revenue and Customs (Appellant) v Pendragon plc and others (Respondents) [2015] UKSC 37, whether they have (1) investigated, (2) fined, or (3) prosecuted, KPMG for designing and marketing the tax avoidance scheme.
tabling member printed	Lord Sikka
uin	HL12178
answer	answer is ministerial correction date of answer 28/01/2021 answer text <p>HMRC cannot comment on individual cases, but will investigate any allegations of wrongdoing brought to their attention.</p><p> </p><p>The Government and HM Revenue and Customs (HMRC) are determined to continue to tackle promoters and enablers of tax avoidance schemes. In March 2020, HMRC published on GOV.UK their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters and enablers of tax avoidance.</p><p> </p><p>HMRC publish the standards they expect agents to adhere to and monitor these standards. HMRC have several powers to address poor agent practice in instances where the standard for agents is breached.</p> answering member printed Lord Agnew of Oulton question first answered 28/01/2021 14:35:11 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4885 label Biography information for Lord Sikka

1275125

registered interest
date	11/01/2021
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 is taking against umbrella companies who advised their clients to use disguised remuneration schemes.
tabling member constituency	Buckingham
tabling member printed	Greg Smith
uin	136071
answer	answer is ministerial correction date of answer 19/01/2021 answer text <p>The Government and HM Revenue and Customs (HMRC) are determined to continue to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities, including umbrella companies, and individuals who promote disguised remuneration schemes.</p><p> </p><p>Umbrella companies advising individuals to use disguised remuneration tax avoidance schemes are treated as promoters or enablers by HMRC. Where appropriate, they are subject to the range of measures laid out in HMRC’s strategy for tackling promoters of tax avoidance schemes, published on 19 March 2020. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance. The Promoter Strategy is available on GOV.UK.</p><p> </p><p>The Government announced new measures at Budget 2020, which will strengthen the existing regimes and which will help HMRC act more swiftly against promoters and enablers. The Government has also announced that it will consult in the spring on further measures to tackle promoters.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/01/2021 12:09:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4778 label Biography information for Greg Smith

1256621

registered interest
date	30/11/2020
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 he is taking on the mis-selling of schemes now subject to the Loan Charge.
tabling member constituency	Chipping Barnet
tabling member printed	Theresa Villiers
uin	122616
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) scheme, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging those who promote disguised remuneration loan schemes.</p><p> </p><p>In March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance.</p><p> </p><p>Last month HMRC launched the ‘Tax avoidance: don’t get caught out’ communications campaign. The campaign is targeted at contractors and encourages them to stop and take time to check what they are signing up for, challenge what they have been told by those selling the scheme, and protect themselves and public services by reporting schemes to HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:10:49 answering member 3991 label Biography information for Jesse Norman
tabling member	1500 label Biography information for Theresa Villiers