{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-08-08&humanIndexable=true&dateTabled=2019-07-25&min-ddpModified.=2019-07-15T21%3A27%3A08.947Z&answer.answeringMember.label=Biography+information+for+Lord+Young+of+Cookham&writtenParliamentaryQuestionType=Ordinary", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-AnswerDate=2019-08-08&humanIndexable=true&dateTabled=2019-07-25&min-ddpModified.=2019-07-15T21%3A27%3A08.947Z&answer.answeringMember.label=Biography+information+for+Lord+Young+of+Cookham&writtenParliamentaryQuestionType=Ordinary", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-08-08&humanIndexable=true&dateTabled=2019-07-25&_metadata=all&min-ddpModified.=2019-07-15T21%3A27%3A08.947Z&answer.answeringMember.label=Biography+information+for+Lord+Young+of+Cookham&writtenParliamentaryQuestionType=Ordinary", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-AnswerDate=2019-08-08&humanIndexable=true&dateTabled=2019-07-25&min-ddpModified.=2019-07-15T21%3A27%3A08.947Z&answer.answeringMember.label=Biography+information+for+Lord+Young+of+Cookham&writtenParliamentaryQuestionType=Ordinary", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-08-08&humanIndexable=true&dateTabled=2019-07-25&min-ddpModified.=2019-07-15T21%3A27%3A08.947Z&answer.answeringMember.label=Biography+information+for+Lord+Young+of+Cookham&writtenParliamentaryQuestionType=Ordinary", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-08-08&humanIndexable=true&dateTabled=2019-07-25&min-ddpModified.=2019-07-15T21%3A27%3A08.947Z&answer.answeringMember.label=Biography+information+for+Lord+Young+of+Cookham&writtenParliamentaryQuestionType=Ordinary", "items" : [{"_about" : "http://data.parliament.uk/resources/1142431", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142431/answer", "answerText" : {"_value" : "
HM Revenue & Customs (HMRC) delivered Simple Assessment to a small number of customers in 2017. Due to the need to prioritise EU exit, HMRC temporarily suspended further work to extend the service to a larger number of customers. The service remains active for the original user base, and further enhancements are being made this financial year. HMRC are reviewing whether to make further investments into the service in the context of the Spending Review.<\/p>
<\/p>
HMRC have long had a delivery plan for the dynamic coding-out of debt project. The service was successfully introduced for a number of taxation scenarios that cause an over- or under-payment of PAYE.<\/p>
<\/p>
After the closure of the Making Tax Digital for Individuals Programme, which included a wider dynamic coding option, and resource reallocation to EU exit, a new IT solution was required for this Budget 2017 project. HMRC remain committed to delivering this project. Further work on the wider dynamic coding activities will be considered as part of wider Spending Review planning.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T14:08:44.993Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what plans they have, if any, to continue with the rollout of their Simple Assessment and dynamic coding projects, which were paused in May 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL17505"} , {"_about" : "http://data.parliament.uk/resources/1142433", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142433/answer", "answerText" : {"_value" : "
Information filed by employers through RTI is applied equally to all relevant customer records. HM Revenue & Customs (HMRC) do not make a distinction between low and high earners when applying rules within tax calculations.<\/p>
<\/p>
Employers who pay all of their employees under the Lower Earnings Limit for National Insurance Contributions (NICs) and have no tax deducted are not required to register with HMRC. The employer is not required to report information to HMRC until there is a tax or NICs deduction payable to HMRC.<\/p>
<\/p>
There are no plans to mandate employers who pay small amounts of wages to all of their employees to register with HMRC.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:38:40.563Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "PAYE"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of the use of Real Time Information (RTI) to ensure low earners receive the tax relief they are due; and what plans they have to require all employers to use RTI.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL17507"} , {"_about" : "http://data.parliament.uk/resources/1142436", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142436/answer", "answerText" : {"_value" : "
The information requested is not held. HM Revenue & 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\u2019s publication \u2018Measuring Tax Gaps\u2019.<\/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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:37:53.7Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17510"} , {"_about" : "http://data.parliament.uk/resources/1142437", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142437/answer", "answerText" : {"_value" : "
HM Revenue & 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>
In addition, HMRC\u2019s 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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:38:21.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17511"} , {"_about" : "http://data.parliament.uk/resources/1142438", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142438/answer", "answerText" : {"_value" : "
The information requested is not held. HM Revenue & 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>
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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:36:05.967Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17512"} , {"_about" : "http://data.parliament.uk/resources/1142466", "AnsweringBody" : [{"_value" : "Cabinet Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142466/answer", "answerText" : {"_value" : "
No further assessment has been made of how and where portraits of the Royal Family are displayed across the UK.<\/p>
Civil Servants are free to raise concerns about any issue and should follow their departmental procedures to resolve disputes and grievances. Compensation payments are not routinely paid as part of this process.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "HL17480"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:55:45.96Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Public Buildings: Art Works"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what procedures are in place to process any complaint about the display of images of the Royal Family in publicly funded buildings; and what steps they take to determine the level of any compensation paid as a result of such a complaint.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/2478", "label" : {"_value" : "Biography information for Lord Rogan"} } , "tablingMemberPrinted" : [{"_value" : "Lord Rogan"} ], "uin" : "HL17540"} , {"_about" : "http://data.parliament.uk/resources/1142475", "AnsweringBody" : [{"_value" : "Department for International Trade"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142475/answer", "answerText" : {"_value" : "
Regional Trade Plans (RTPs), set out an overseas region\u2019s overarching strategy, key objectives and priorities, which will drive the delivery of Her Majesty\u2019s Government\u2019s trade objectives overseas. Currently, the RTPs are internal documents, but the Department for International Trade intends to publish executive summaries of the RTPs in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-16T10:52:52.403Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "202"} , "answeringDeptShortName" : {"_value" : "International Trade"} , "answeringDeptSortName" : {"_value" : "International Trade"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Overseas Trade"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what plans they have to publish their Regional Trade Plans.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1744", "label" : {"_value" : "Biography information for Viscount Waverley"} } , "tablingMemberPrinted" : [{"_value" : "Viscount Waverley"} ], "uin" : "HL17549"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 7, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }