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1016482

registered interest
date	28/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish the methodology used by HMRC to decide on the figure for top-slicing relief.
tabling member constituency	Witham
tabling member printed	Priti Patel
uin	196899
answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The guidance on calculating the figure for top slicing relief is in the process of being updated. The updated guidance has been shared with insurance industry representative bodies for review and comment. HMRC expects the final version to be available in the Insurance Policyholder Taxation Manual (IPTM) on Gov.UK on 3 December 2018.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:48:12 answering member 3935 label Biography information for Mel Stride
tabling member	4066 label Biography information for Priti Patel

999770

registered interest
date	01/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they anticipate that current Organisation for Economic Co-operation and Development rules relating to tax residency will be adhered to following Brexit.
tabling member printed	Viscount Waverley
uin	HL11215
answer	answer is ministerial correction date of answer 15/11/2018 answer text <p>The UK will continue to adhere to the OECD’s tax standards after Brexit. These include the provisions relating to residence in the OECD model treaty.</p> answering member printed Lord Bates question first answered 15/11/2018 17:22:05 answering member 1091 label Biography information for Lord Bates
tabling member	1744 label Biography information for Viscount Waverley

990166

registered interest
date	17/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
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 conclusion by the Institute for Fiscal Studies report, The IFS Green Budget, published on 16 October, that it would be necessary to raise tax revenues by 1 per cent of national income to "end austerity".
tabling member printed	Lord Taylor of Warwick
uin	HL10788
answer	answer is ministerial correction date of answer 25/10/2018 answer text <p>The government has been clear that it is committed to a balanced approach, funding our public services, keeping tax as low as possible while getting debt down. The Chancellor will set out his approach in more detail at next Monday’s Budget.</p> answering member printed Lord Bates question first answered 25/10/2018 13:51:23 answering member 1091 label Biography information for Lord Bates
tabling member	1796 label Biography information for Lord Taylor of Warwick

969115

registered interest
date	06/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress the Government has made on reducing taxes for working families.
tabling member constituency	Filton and Bradley Stoke
tabling member printed	Jack Lopresti
uin	171362
answer	answer is ministerial correction date of answer 14/09/2018 answer text <p>To support working families, the Government has committed to raise the income tax personal allowance to £12,500, and the higher rate threshold to £50,000 by 2020.</p><p> </p><p>We have taken significant steps towards meeting these commitments: in April, the personal allowance increased to £11,850, and the higher rate threshold to £46,350.</p><p> </p><p>This means a typical basic rate taxpayer will pay £1,075 less income tax this year than in 2010-11.</p><p> </p><p>Increases to the personal allowance and higher rate threshold have benefitted over 31 million individuals since the start of the last parliament.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/09/2018 11:32:15 answering member 3935 label Biography information for Mel Stride
tabling member	3989 label Biography information for Jack Lopresti

968310

registered interest
date	05/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the amount of revenue required through (a) income tax or (b) corporation tax to offset the £80 billion of additional borrowing forecast in his letter to the Treasury Committee relating to Brexit analysis, dated 23 August 2018; and if he will place a copy of the findings in the Library.
tabling member constituency	Hayes and Harlington
tabling member printed	John McDonnell
uin	170675
answer	answer is ministerial correction date of answer 13/09/2018 answer text <p>The Government has published its White Paper on the future relationship, which is our vision for a bold, ambitious and innovative new partnership with the EU.</p><p> </p><p>The Government remains confident the UK and EU will agree a mutually advantageous deal. Leaving the EU without a deal is in neither side’s interests.</p><p> </p><p>Once the Government has agreed a deal with the EU we will provide Parliament with the appropriate analysis of that deal ahead of the vote on the final deal.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 170671 170674 170676 170677 question first answered 13/09/2018 09:11:07 answering member 4051 label Biography information for John Glen
tabling member	178 label Biography information for John McDonnell

887332

registered interest
date	19/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 19 March (HL6520), why they have not estimated the number of tax residency self-certification forms that have been completed or will be completed annually in future; and what assessment they have made of the extent to which a full regulatory impact assessment can be prepared without such estimates.
tabling member printed	Lord Vinson
uin	HL7129
answer	answer is ministerial correction date of answer 30/04/2018 answer text <p>The Common Reporting Standard (CRS) is the global standard for the exchange of financial account information. Under the CRS financial institutions are required to obtain and report the tax residence information of their account holders. The information that tax authorities will receive under the CRS is a vital part of global efforts to tackle offshore tax evasion and increase tax transparency. Under the CRS financial institutions are required to carry out due diligence procedures, including obtaining tax residency self-certifications from some account holders.</p><p>HMRC does not consider estimating the number of tax residency self-certification forms received by financial institutions or estimating how many account holders annually will self-certify in future to be a useful exercise at this time. A Tax Information and Impact Note was published on 18 March 2015 in accordance with the government’s tax policy making process.</p><p>HMRC continues to monitor the impact of the CRS through information collected through the information exchange arrangements, competent authority discussions, tax returns and compliance work undertaken by HMRC.</p> answering member printed Lord Bates question first answered 30/04/2018 11:45:48 answering member 1091 label Biography information for Lord Bates
tabling member	1807 label Biography information for Lord Vinson

874722

registered interest
date	29/03/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the taxation policies of the (a) Government and (b) Scottish Government on economic growth.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	135023
answer	answer is ministerial correction date of answer 17/04/2018 answer text <p>The Scottish Government has had control over all rates and thresholds of non-savings, non-dividends income tax in Scotland since April 2017. It is for the Scottish Government to decide how to use their tax powers to support the Scottish economy.</p><p> </p><p>This Government will continue to operate a balanced approach between returning the public finances to a sustainable position while helping households and businesses, supporting our world class public services, and investing in Britain’s future. This has allowed us to cut the corporation tax to the lowest in the G20 and raise the personal allowance, saving a typical basic rate taxpayer over £1000 a year compared to 2010, and taking 1.2 million people out of income tax altogether.</p><p> </p><p>This has supported the strong economy: the deficit has been cut by three quarters from its peak and there are over 3 million more people in employment since 2010.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/04/2018 10:48:12 answering member 3935 label Biography information for Mel Stride
tabling member	4601 label Biography information for Andrew Bowie

868248

registered interest
date	20/03/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is their estimate of the costs to (1) banks, (2) insurance companies, (3) charities, and (4) other financial institutions, of the universal application of the Common Reporting Standards and consequent obligations on individuals, entities and controlling persons to complete tax residency self-certification forms, including for multiple institutions.
tabling member printed	Lord Vinson
uin	HL6520
answer	answer is ministerial correction date of answer 29/03/2018 answer text <p>The estimated economic impact of implementing the Common Reporting Standard and the estimated costs to business were set out in a Tax Information and Impact Note (TIIN) published on 18 March 2015.</p><p> </p><p>Tax residency self-certification forms are requested by financial institutions to help determine whether account holders are reportable under the CRS. The Government has not estimated the number of tax residency self-certification forms that have been completed or will be completed annually in future.</p> answering member printed Lord Bates grouped question UIN HL6519 HL6521 question first answered 29/03/2018 14:46:18 answering member 1091 label Biography information for Lord Bates
tabling member	1807 label Biography information for Lord Vinson

868249

registered interest
date	20/03/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is their estimate of the number of tax residency self-certification forms completed by (1) individuals, (2) entities, and (3) controlling persons, since the introduction in the UK of the Common Reporting Standards; and how many such forms they estimate will be completed annually in future.
tabling member printed	Lord Vinson
uin	HL6521
answer	answer is ministerial correction date of answer 29/03/2018 answer text <p>The estimated economic impact of implementing the Common Reporting Standard and the estimated costs to business were set out in a Tax Information and Impact Note (TIIN) published on 18 March 2015.</p><p> </p><p>Tax residency self-certification forms are requested by financial institutions to help determine whether account holders are reportable under the CRS. The Government has not estimated the number of tax residency self-certification forms that have been completed or will be completed annually in future.</p> answering member printed Lord Bates grouped question UIN HL6519 HL6520 question first answered 29/03/2018 14:46:18 answering member 1091 label Biography information for Lord Bates
tabling member	1807 label Biography information for Lord Vinson

867183

registered interest
date	19/03/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if his Department will ensure that safeguards are in place so that tax rulings are properly scrutinised before coming into force and subject to monitoring thereafter.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	133301
answer	answer is ministerial correction date of answer 27/03/2018 answer text <p>HM Revenue and Customs (HMRC) gives tax rulings where the law provides for it to do so. It also provides its opinion on the application of tax law to a specific transaction or event.</p><p>Rulings are generally specific to the individual circumstances or transactions and are not published, nor applied more widely for confidentiality reasons.</p><p>If the ruling is more general, this is often in response to a decision by a Court, so will be carefully considered before being published and subsequently monitored in line with HMRC’s usual policy.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/03/2018 12:51:46 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds