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1142436

	registered interest
	date	25/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Tax Evasion
	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 amount lost to the Exchequer due to VAT fraud perpetrated by online traders based outside the EU; and what estimate they have made of the proportion of that fraud originating in China.
	tabling member printed	Lord Clement-Jones
	uin	HL17510
	answer	answer is ministerial correction date of answer 06/08/2019 answer text <p>The information requested is not held. HM Revenue &amp; Customs (HMRC) estimate the tax gap, which encompasses fraud for VAT, excise duties and customs duty. However, it is not possible to produce these estimates for online traders based outside the EU, and for fraud originating in China. Tax gaps for VAT, excise duties and other taxes overall are provided in HMRC’s publication ‘Measuring Tax Gaps’.</p><p> </p><p>HMRC estimate that the tax loss from VAT fraud and error on online marketplaces was between £1 billion and £1.5 billion in 2016/17. The department estimates that overseas sellers contributed to approximately 60% of the VAT loss.</p> answering member printed Lord Young of Cookham question first answered 06/08/2019 13:37:53 answering member 57 label Biography information for Lord Young of Cookham
	tabling member	3396 label Biography information for Lord Clement-Jones

1142437

	registered interest
	date	25/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Tax Evasion
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what discussions they have had with the government of China in relation to addressing online VAT fraud; and what steps they are taking as a result.
	tabling member printed	Lord Clement-Jones
	uin	HL17511
	answer	answer is ministerial correction date of answer 06/08/2019 answer text <p>HM Revenue &amp; Customs (HMRC) have increased their engagement with China Customs through the Fiscal Crime Liaison Officer in Beijing. The engagement is designed to tackle undervaluation fraud, including online VAT fraud, with the help of the Chinese authorities. This has included a memorandum of understanding, set up in 2018, leading to a joint working group and a series of commodity-focused exercises.</p><p> </p><p>In addition, HMRC’s primary focus in tackling the VAT issue has been with the online marketplaces through which those sellers operate, as this has proven to be an effective way of improving their compliance. The Fulfilment House Due Diligence Scheme supports this compliance activity by regulating the sites where overseas sellers store imported goods prior to their sale.</p> answering member printed Lord Young of Cookham question first answered 06/08/2019 13:38:21 answering member 57 label Biography information for Lord Young of Cookham
	tabling member	3396 label Biography information for Lord Clement-Jones

1142438

	registered interest
	date	25/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Tax Evasion
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government how many penalties they have issued to online traders based outside the EU for VAT fraud; and what was the total value of such penalties.
	tabling member printed	Lord Clement-Jones
	uin	HL17512
	answer	answer is ministerial correction date of answer 06/08/2019 answer text <p>The information requested is not held. HM Revenue &amp; Customs (HMRC) record the total number and amount of penalties issued to sellers based overseas who operate on online marketplaces, but do not hold separate figures for EU and non-EU sellers.</p><p> </p><p>Up to 29 July 2019, HMRC have issued VAT penalties to a total of 1,059 overseas sellers; the total penalty amount is £34,056,356.39.</p> answering member printed Lord Young of Cookham question first answered 06/08/2019 13:36:05 answering member 57 label Biography information for Lord Young of Cookham
	tabling member	3396 label Biography information for Lord Clement-Jones

1189603

	registered interest
	date	21/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	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 impact of the introduction of the COVID-19 Self-employment Income Support Scheme on (1) creative workers who have had recent gaps in their earnings because of pregnancy or caring responsibilities, (2) creative workers who have just returned to the UK from overseas working, (3) deaf and disabled workers who claim Universal Credit or other benefits, and (4) those who have become self-employed since April 2019.
	tabling member printed	Lord Clement-Jones
	uin	HL3121
	answer	answer is ministerial correction date of answer 05/05/2020 answer text <p>The Self-Employment Income Support Scheme (SEISS) will help those adversely affected by COVID-19 and means the UK will have one of the most generous self-employed COVID-19 support schemes in the world.</p><p> </p><p>Those in any industry who have recent gaps in their earnings for whatever reason could still be eligible for the SEISS. For example, if an individual is self-employed but is taking a break from their trade because of a new baby or adoption, or have done since 6 April 2019, they may still be eligible because HMRC will treat the individual as still trading. Individuals may also be eligible for the grant if they are self-employed and are non-resident in the UK, but will have to confirm to HMRC that their UK trading profits are at least equal to their other worldwide income.</p><p> </p><p>Self-employed individuals, including eligible deaf and disabled individuals, can make a claim for Universal Credit while they wait for the grant. The grant may affect the amount of Universal Credit they get, but it will not affect claims for earlier periods.</p><p> </p><p>It has not been possible to include those who began trading after the 2018-19 tax year in the SEISS. This was a very difficult decision and it was taken for practical reasons. Unlike for employees, self-employed income is not reported monthly, but at the end of each tax year on the individual’s Income Tax Self Assessment return. This means that the most reliable and up-to-date record of self-employed income is from the 2018-19 tax returns, which were due at the end of January 2020. The Government recognises that those who started trading more recently will not have submitted a tax return for the 2018-19 tax year, and it considered alternative approaches. However, HMRC would not be able to distinguish genuine self-employed individuals who started trading in 2019-20 from fake applications by fraudulent operators and organised criminal gangs seeking to exploit the SEISS.</p><p> </p><p>Those who are not eligible for the SEISS could be eligible for other significant financial support announced for UK businesses, including the Bounce Back Loans Scheme for small businesses, the Coronavirus Business Interruption Loan Scheme, and the deferral of tax payments.</p><p> </p> answering member printed Lord Agnew of Oulton question first answered 05/05/2020 14:26:42 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones

1189604

	registered interest
	date	21/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme and Self-employment Income Support Scheme
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what steps they are taking to ensure that people who are part-employed and part self-employed can access support through both the COVID-19 Job Retention and Self-employment Income Support Schemes.
	tabling member printed	Lord Clement-Jones
	uin	HL3122
	answer	answer is ministerial correction date of answer 05/05/2020 answer text <p>It is possible for individuals to benefit from both the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS) if they meet the individual criteria for both schemes. For the CJRS, this will depend on furloughing decisions by the employer. For the SEISS, it will depend on whether an individual has at least 50% of their total income from trading profits in either 2018/19, or an average of the (up to) three years between 2016/17 and 2018/19. Further details can be found on GOV.UK.</p> answering member printed Lord Agnew of Oulton question first answered 05/05/2020 14:29:05 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones

1189605

	registered interest
	date	21/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government how profits are defined under the COVID-19 Self-employment Income Support Scheme.
	tabling member printed	Lord Clement-Jones
	uin	HL3123
	answer	answer is ministerial correction date of answer 05/05/2020 answer text <p>The new Self-Employment Income Support Scheme (SEISS) will help those adversely affected by COVID-19. It means the UK will have one of the most generous self-employed COVID-19 support schemes in the world. Full guidance on how HMRC work out trading profits and non-trading income for the SEISS can be found on GOV.UK.</p> answering member printed Lord Agnew of Oulton question first answered 05/05/2020 14:29:58 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones

1189606

	registered interest
	date	21/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether the self-employed can still earn at the same time as claiming through the Self-employment Income Support Scheme during the COVID-19 pandemic.
	tabling member printed	Lord Clement-Jones
	uin	HL3124
	answer	answer is ministerial correction date of answer 05/05/2020 answer text <p><strong>I</strong>ndividuals who receive a grant through the Self-Employment Income Support Scheme can continue to work, start a new trade or take on other employment including voluntary work, or duties as an armed forces reservist. Full guidance on the SEISS can be found on GOV.UK.</p> answering member printed Lord Agnew of Oulton question first answered 05/05/2020 14:32:12 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones

1189607

	registered interest
	date	21/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme: Arts
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether Equity members who are currently contracted in TV and theatre under a weekly payroll and have other characteristics of employees but have self-employed tax and National Insurance status because of their pattern of work are eligible under the COVID-19 Job Retention Scheme.
	tabling member printed	Lord Clement-Jones
	uin	HL3125
	answer	answer is ministerial correction date of answer 05/05/2020 answer text <p>The Coronavirus Job Retention Scheme (CJRS) is only open to individuals who were employed on 19 March 2020 and on their employer’s PAYE payroll on or before 19 March 2020. Individuals who are not eligible for the CJRS may be able to access the other support the Government is providing.</p><p> </p><p>The new Self-Employment Income Support Scheme (SEISS) will allow eligible individuals to claim a grant worth 80% of their average monthly trading profits, paid in a single instalment covering 3 months, and capped at £7,500 altogether. Self-employed individuals, including members of partnerships, are eligible if they have submitted their Income Tax Self Assessment tax return for the tax year 2018-19, continued to trade and have been adversely affected by COVID-19. Full details can be found on GOV.UK.</p><p> </p><p>Individuals who are not eligible for the CJRS or the SEISS may be able to access other support the Government is providing to support individuals through the outbreak, including an increase to the Universal Credit (UC) standard allowance and Working Tax Credit basic element, and a relaxation of the UC minimum income floor for all self-employed UC claimants affected by the economic impacts of COVID-19.</p> answering member printed Lord Agnew of Oulton question first answered 05/05/2020 14:33:27 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones

1189608

	registered interest
	date	21/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have to (1) remove the £50,000 earnings cap for those self-employed people who may claim a grant through the COVID-19 Self-employment Income Support Scheme, and (2) provide support for self-employed people who run as limited companies and pay themselves in dividends, not PAYE, during the COVID-19 pandemic.
	tabling member printed	Lord Clement-Jones
	uin	HL3126
	answer	answer is ministerial correction date of answer 05/05/2020 answer text <p>Some 95% of people who receive the majority of their income from self-employment could be eligible for the Self-Employment Income Support Scheme (SEISS), based on 2017-18 data. The scheme, including the £50,000 threshold, is designed to be targeted at those who need it the most, and who are most reliant on their self-employment income. The self-employed are a very diverse population. They have a wide mix of turnover and profits, with monthly and annual variations even in normal times. Some may see their profits unaffected by the current situation, while others have substantial alternative forms of income: for example, those who had more than £50,000 from self-employment profits in 2017-18 had an average total income of more than £200,000. The self-employed can also offset losses against profits in other years and other forms of income.</p><p> </p><p>Income from dividends is a return on investment in the company, rather than wages, and is not eligible for support. Under current reporting mechanisms it is not possible for HM Revenue and Customs to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity. Expanding the scope would require HMRC to collect and verify new information. This would take longer to deliver and put at risk the other schemes which the Government is committed to delivering as quickly as possible.</p><p> </p><p>Individuals who are not eligible for the SEISS may be able to access other support Government is providing, including the Bounce Back Loans Scheme for small businesses, the Coronavirus Business Interruption Loan Scheme, and the deferral of tax payments. More information about the full range of business support measures is available on GOV.UK.</p> answering member printed Lord Agnew of Oulton question first answered 05/05/2020 14:34:05 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones

1286639

	registered interest
	date	11/02/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Customs: EU Countries
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what discussions they have had with the EU about carnets for goods.
	tabling member printed	Lord Clement-Jones
	uin	HL13304
	answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The UK is a signatory to the Customs Convention on the ATA Carnet and the Istanbul Convention on Temporary Admission. Approximately 80 countries around the world (including all EU member states) accept ATA Carnets. ATA Carnets are an option for moving goods temporarily between the UK and EU. During negotiations on the Trade and Cooperation Agreement between the UK and the EU, both parties proposed text on temporary admission of goods which reflect practices set out in the ATA Carnet and Istanbul Conventions. These proposals are closely reflected in the final Trade and Cooperation Agreement text.</p> answering member printed Lord Agnew of Oulton question first answered 25/02/2021 12:38:46 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3396 label Biography information for Lord Clement-Jones