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1090936

	registered interest
	date	18/03/2019
	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, pursuant to the Answer of 7 January 2019 to Question 203919 on Tax Avoidance, how many promoters of tax avoidance schemes paid HMRC a penalty in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	233579
	answer	answer is ministerial correction date of answer 21/03/2019 answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged in 2018.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/03/2019 14:54:49 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1088764

	registered interest
	date	14/03/2019
	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, pursuant to the answer on 7th January 2019 given to Question 203919 on tax avoidance, how many promoters of tax avoidance schemes have paid HMRC a penalty in each of the last five years.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	232589
	answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged over the last 5 years.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/03/2019 17:14:14 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1079566

	registered interest
	date	01/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Mediation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many FTE staff employed by HMRC work on issues related to tax mediation in the most recent period for which figures are available.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	227384
	answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.</p><p> </p><p>ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.</p><p> </p><p>For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227385 question first answered 06/03/2019 17:05:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1079567

	registered interest
	date	01/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Dispute Resolution
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many cases dealt with by HMRC involved the application of alternative dispute resolution in the last 12 months.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	227385
	answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.</p><p> </p><p>ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.</p><p> </p><p>For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227384 question first answered 06/03/2019 17:05:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1077667

	registered interest
	date	26/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Collection
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the contribution to the public purse from the work of the HMRC specialist unit for collecting tax from high net worth individuals in (a) 2010, (b) 2011, (c) 2012, (d) 2013, (e) 2014, (f) 2015, (g) 2016, (h) 2017, and (i) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226145
	answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>As of 3rd April 2017, HMRC has brought together the High Net Worth Unit and Affluent teams to form a single Wealthy team. The figures below are the personal tax paid by high net worth individuals (income tax, national insurance and capital gains tax).</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Estimated tax receipts</p></td></tr><tr><td><p>2009 - 10</p></td><td><p>£5.10bn</p></td></tr><tr><td><p>2010 - 11</p></td><td><p>£3.7bn</p></td></tr><tr><td><p>2011 - 12</p></td><td><p>£3.79bn</p></td></tr><tr><td><p>2012 - 13</p></td><td><p>£3.13bn</p></td></tr><tr><td><p>2013 - 14</p></td><td><p>£4.79bn</p></td></tr><tr><td><p>2014 - 15</p></td><td><p>£4.34bn</p></td></tr><tr><td><p>2015-16</p></td><td><p>£4.3bn</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:32:37 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1077668

	registered interest
	date	26/02/2019
	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 high net worth individuals HMRC investigated in (a) 2010, (b) 2011, (c) 2012, (d) 2013, (e) 2014, (f) 2015, (g) 2016, (h) 2017 and (i) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226146
	answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>As of 3rd April 2017, HMRC has brought together the High Net Worth Unit and Affluent teams to form a single Wealthy team.</p><p> </p><p> </p><p>The National Audit Office’s report on “collecting tax from high net worth individuals” advised that as of 2015-16 there were 6,500 high net worth individuals. It reported around a third of the High Net Worth Unit’s customers were subject to an enquiry at the time of the report.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:25:19 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1064410

	registered interest
	date	20/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Agriculture: Inheritance Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many claims qualified for Inheritance Tax exemption on agricultural property in 2018; what the location was of claim; and what the average income was of the recipients.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	223935
	answer	answer is ministerial correction date of answer 25/02/2019 answer text <p>Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 223941 question first answered 25/02/2019 17:40:15 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1064416

	registered interest
	date	20/02/2019
	answering body	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 the Chancellor of the Exchequer, how many claims were made for Inheritance Tax relief on business assets in 2018, what the average amount was of those claims; and what the average income was of the claimants.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	223941
	answer	answer is ministerial correction date of answer 25/02/2019 answer text <p>Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 223935 question first answered 25/02/2019 17:40:15 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1090937

	registered interest
	date	18/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Secondment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many HMRC staff are currently on secondment to other Government departments.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	233580
	answer	answer is ministerial correction date of answer 21/03/2019 answer text <p>Currently HMRC has 326 members of staff who have moved to other Government Departments for an agreed period of time.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/03/2019 14:32:13 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1077599

	registered interest
	date	26/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Film: Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the film production companies in each geographical region that claimed corporation in the last financial year.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226136
	answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Details of the film production companies that have claimed corporation tax relief cannot be released because of HMRC’s duty of taxpayer confidentiality.</p><p> </p><p>HMRC publishes annual statistics on the creative industries corporation tax reliefs, including film, theatre, video games, high-end television, children’s television and animation. The latest release of this publication can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018</a></p><p> </p><p>A breakdown of these tax reliefs by geographic region is only available at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 226137 226138 226139 question first answered 06/03/2019 17:00:31 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd