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90288

	registered interest
	date	02/09/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many small and medium-sized businesses have been subject to an HM Revenue and Customs tax review in each of the last three years; and in how many cases such a review has revealed significant errors in the accounts of such a business.
	tabling member constituency	Strangford
	tabling member printed	Jim Shannon
	uin	207832
	answer	answer is ministerial correction date of answer 09/09/2014 answer text <p>The information requested is not centrally held and could be provided only at disproportionate cost.</p><p> </p><p>HM Revenue &amp; Customs (HMRC) do not use the term ‘tax review’ as such our management information systems do not record this information. Compliance interventions in respect of Small and Medium Enterprises are carried out across a range of HMRC Directorates and can relate to any tax regime.</p><p> </p><p> </p><p>HMRC do not use the term ‘significant error’ as such our management information systems do not record this information.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/09/2014 14:46:16 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4131 label Biography information for Jim Shannon

443838

	registered interest
	date	11/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that any extra workload due to plans to require the filing of quarterly tax returns by small businesses does not reduce profits and productivity for such small businesses.
	tabling member constituency	Romford
	tabling member printed	Andrew Rosindell
	uin	21985
	answer	answer is ministerial correction date of answer 19/01/2016 answer text <p>I refer the honourable Members to my response of 11 January 2016 (with references <a href="http://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2016-01-04/20876/" target="_blank">20876</a> and <a href="http://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2016-01-05/21032/" target="_blank">21032</a>).</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 21850 21851 question first answered 19/01/2016 17:01:45 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1447 label Biography information for Andrew Rosindell

442263

	registered interest
	date	04/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what discussions his Department has had with organisations representing small businesses on plans for introducing quarterly tax returns.
	tabling member constituency	Ochil and South Perthshire
	tabling member printed	Ms Tasmina Ahmed-Sheikh
	uin	20852
	answer	answer is ministerial correction date of answer 11/01/2016 answer text <p>The Government has no plans to introduce quarterly tax returns for business. The Government is introducing simple, secure and personalised digital tax accounts, removing the need for annual tax returns. Updating HM Revenue and Customs (HMRC) through software or apps will deliver a light-touch process, much less burdensome and time-consuming than it is today.</p><p>The Government will consult on the details of these proposals throughout 2016 and will publish a Tax Information and Impact Note (TIIN) in the usual way. This will include an estimate of the impacts on business. The Government routinely publish TIINs for tax policy changes when the policy detail for those changes is finalised or near-finalised.</p><p>HMRC has discussed these reforms with a range of professional bodies and advisory groups representing small businesses and the self-employed. HMRC has also engaged extensively with a range of professional bodies and other stakeholders representing the accountancy profession.</p><p>On 14 December 2015, HMRC set out details of its plans at its annual stakeholder conference, which was attended by a large number of different organisations representing small businesses.</p><br /> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 20876 21032 question first answered 11/01/2016 16:54:15 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4427 label Biography information for Ms Tasmina Ahmed-Sheikh

445141

	registered interest
	date	15/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the development process is for the free software for small businesses to use to meet the requirements of Making Tax Digital.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	22731
	answer	answer is ministerial correction date of answer 20/01/2016 answer text <p>The Government has committed to ensuring free apps and software are available for those with the simplest affairs in order that businesses can meet the requirements of Making Tax Digital</p><br /><p>HMRC will follow an ‘agile’ approach for software development further information on which can be found at the following URL: <a href="https://www.gov.uk/service-manual/agile#_blank" target="_blank">https://www.gov.uk/service-manual/agile</a>. This approach allows for a deep understanding of business user needs across all stages of development led by research, interviews, discovery workshops, and wider stakeholder engagement. HMRC will then engage closely with the software industry as they develop the software to ensure the requirements and appropriate standards are met, while also feeding in insight generated from HMRC's own work.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 20/01/2016 17:56:24 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4124 label Biography information for Chi Onwurah

223217

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many Section 660a cases brought to tribunal led to (a) prosecution, (b) acquittal and (c) out of court settlements in each of the last five years.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225201
	answer	answer is ministerial correction date of answer 17/03/2015 answer text <p>There have been no prosecutions based on the legislation in what is now Part 5, Chapter 5 ITTOIA 2005 (the 'settlements legislation') during the last five years.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/03/2015 17:27:30 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

223543

	registered interest
	date	25/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many enforcement actions in respect of Section 660a legislation there have been in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225347
	answer	answer is ministerial correction date of answer 10/03/2015 answer text <p>Figures are not available for 'enforcement actions' in respect of sections 624 to 628 ITTOIA 2005, the rewritten version of section 660A ICTA 1988, in each of the last five years.</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 16:35:05 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

223540

	registered interest
	date	25/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many section 660a status enquiries HM Revenue and Customs has made in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225344
	answer	answer is ministerial correction date of answer 04/03/2015 answer text <p>HM Revenue &amp; Customs (HMRC) does not make ‘status enquiries’ under section 660A ICTA 1988 and its successor legislation in Part 5, Chapter 5 ITTOIA 2005.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 04/03/2015 13:35:48 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

223542

	registered interest
	date	25/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the tax yield was from Section 660a legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225346
	answer	answer is ministerial correction date of answer 10/03/2015 answer text <p>Figures are not available for the tax yield from sections 624 to 628 ITTOIA 2005, the rewritten version of section 660A ICTA 1988, in each of the last five years.</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 16:43:45 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash