HMRC only ever considers enforcement action as a last resort. Many customers that they take enforcement action against will have multiple debts and they apply their powers consistently across all debts and customers, regardless of how the tax arose.<\/p>
<\/p>
HMRC do not treat PAYE debts any differently and so do not collect or hold data on the number of cases in which enforcement action was taken against employers or employees, where an employer refuses to pay their liabilities.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-10-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "67907"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-10-25T16:01:42.467Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-10-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "PAYE"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many PAYE taxpayers were subject to enforcement action due to non-payment of (a) income tax and (b) national insurance by their employers in each year since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "67906"} , {"_about" : "http://data.parliament.uk/resources/1524718", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1524718/answer", "answerText" : {"_value" : "
HMRC only ever considers enforcement action as a last resort. Many customers that they take enforcement action against will have multiple debts and they apply their powers consistently across all debts and customers, regardless of how the tax arose.<\/p>
<\/p>
HMRC do not treat PAYE debts any differently and so do not collect or hold data on the number of cases in which enforcement action was taken against employers or employees, where an employer refuses to pay their liabilities.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-10-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "67906"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-10-25T16:01:42.51Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-10-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "PAYE"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many registered employers of PAYE taxpayers were subject to enforcement action due to non-payment of (a) income tax and (b) national insurance in each year since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "67907"} , {"_about" : "http://data.parliament.uk/resources/1524366", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1524366/answer", "answerText" : {"_value" : "
It is not possible to provide reliable data for expected future spend on an annual basis as all future spend remains subject to HMRC internal business planning rounds, which are currently in progress. Costs for some programmes beyond this year at least may change as a result.<\/p>
<\/p>
Data is available on each of the projects listed, which are part of the Government Major Projects Portfolio (GMPP). This is published at: https://www.gov.uk/government/publications/hmrc-government-major-projects-portfolio-data-2022<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-10-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-10-24T16:26:04.577Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-10-19", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Public Expenditure"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether he could place a copy of expected annual spend on the following projects (a) GSS HMRC Led Cluster Programme, (b) Single Customer Account, (c) Debt Transformation, (d) Data Protection Remediation Programme, (e) Making Tax Digital, (f) Trader Support Service, (g) Infrastructure Programme, (h) Debt Respite Programme, (i) Single Trade Window Programme, (j) Payments, (k) Building Our Future Locations Programme, (l) Enterprise Security Programme ESP, (m) Borders & Trade Programme, (n) Protect Connect, (o) Critical Platform Transformation CPT, (p) Unique Customer Record, (q) \tContact Engagement Programme, (r) Technology Sourcing Programme, and (s) Securing our Technical Future in each of the financial years from the current year until the end year of each project, and divided into resource and capital spending, in the House of Commons Library.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "tablingMemberConstituency" : {"_value" : "Ealing North"}
, "tablingMemberPrinted" : [{"_value" : "James Murray"}
], "uin" : "67231"}
, {"_about" : "http://data.parliament.uk/resources/1523356", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1523356/answer", "answerText" : {"_value" : " HMRC is not considering making HMRC helplines a freephone service.<\/p> <\/p> Moving HMRC\u2019s helplines onto freephone 0800 numbers would mean that HMRC would have to fund the helplines and pass the cost on to the taxpayers.<\/p> <\/p> HMRC\u2019s judgement is that it is fairer for the businesses and individuals that use the helpline to pay, rather than the public through general taxation.<\/p> <\/p> 0300 numbers, which HMRC currently uses, cost no more than 01 and 02 numbers and will typically come out of inclusive minutes on customers\u2019 phone contracts.<\/p> <\/p> Many customers will be able to access the services and support they need through one of our 200 plus digital services available through GOV.UK and via the HMRC app, which are free to use.<\/p> <\/p> Every day around 1.4 million users are supported through HMRC's online digital services, not including thousands more customers who are using commercial tax software products to help manage their taxes.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-10-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-10-26T12:57:39.58Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-10-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Telephone Services"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of making the HMRC helpline a freephone service.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"}
}
, "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"}
, "tablingMemberPrinted" : [{"_value" : "Catherine West"}
], "uin" : "65907"}
, {"_about" : "http://data.parliament.uk/resources/1523532", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1523532/answer", "answerText" : {"_value" : " The impact of the Loan Charge was assessed and set out in the November 2017 Tax Information and Impact Note. While the impact on individuals, households and families was considered, no estimate was made of the number of individuals who would be made reliant on benefits.<\/p> <\/p> These Time to Pay arrangements are flexible and can be amended over time to take account of changes in a taxpayer's circumstances.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-10-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-10-26T13:07:16.74Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-10-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Social Security Benefits"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an estimate of the number of people who may be reliant on benefits as a result of the loan charge and associated activity since it was launched.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "65646"}
, {"_about" : "http://data.parliament.uk/resources/1523589", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1523589/answer", "answerText" : {"_value" : " Ukrainian refugees entering the UK temporarily under the Homes for Ukraine scheme do not need to declare their personal vehicles to customs, pay any customs duty, or import VAT on their vehicle, provided the vehicle is taxed and registered in its home country.<\/p> <\/p> This is provided for under the Temporary Admission (TA) procedure which allows certain goods to be imported into the UK temporarily, with total relief from customs duty and import VAT. Under TA, imported goods or belongings must not be altered (but can be repaired to maintain their condition) and must be re-exported within a set time period (normally 6 months).<\/p> <\/p> Ukrainian refugees staying in the UK longer than 6 months under the terms of their visas can apply for an extension of the TA set-period by contacting HMRC\u2019s National Temporary Admission Section (NTAS) at: ntis@hmrc.gov.uk. If they provide NTAS with a copy of their Biometric Residence Permit, or any other evidence of their permission to remain in the UK, HMRC will grant an extension up to 3 years.<\/p> <\/p> The C110 is an optional form which provides evidence that the vehicle is under temporary importation status if stopped on public roads by the police or a customs official.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-10-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-10-26T13:06:01.597Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-10-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Motor Vehicles: Import Duties"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will take steps to confer eligibility for temporary importation vehicle relief under the HMRC form C110 on people who have arrived under the Homes for Ukraine scheme for the full duration of their visas.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4658", "label" : {"_value" : "Biography information for Alex Sobel"}
}
, "tablingMemberConstituency" : {"_value" : "Leeds North West"}
, "tablingMemberPrinted" : [{"_value" : "Alex Sobel"}
], "uin" : "66000"}
, {"_about" : "http://data.parliament.uk/resources/1523611", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1523611/answer", "answerText" : {"_value" : " All HMRC officers are required to complete mandatory training on data protection, which includes topics such as data retention, the need for a legal basis for personal data processing, and the need to be aware of other relevant legislation.<\/p> <\/p> HMRC does not mandate specific training on the Rehabilitation of Offenders Act 1974 but officers are able to access training on other areas according to need.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-10-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-10-26T13:04:53.957Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-10-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Training"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether HMRC officers are trained in respect on the Rehabilitation of Offenders Act 1974 including on data protection.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4618", "label" : {"_value" : "Biography information for Liz Twist"}
}
, "tablingMemberConstituency" : {"_value" : "Blaydon"}
, "tablingMemberPrinted" : [{"_value" : "Liz Twist"}
], "uin" : "65972"}
, {"_about" : "http://data.parliament.uk/resources/1522743", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1522743/answer", "answerText" : {"_value" : " The High Income Child Benefit Charge (HICBC) is a tax charge which applies to anyone with an adjusted net income of over £50,000 who receives Child Benefit, or whose partner receives it. HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. The charge increases gradually for those with incomes between £50,000 and £60,000 and is equal to one per cent of a family\u2019s Child Benefit for every extra £100 of income that is over £50,000 each year. Where income exceeds £60,000, the tax charge is equal to the amount payable in Child Benefit.<\/p> <\/p> The total value of HICBC revenue in relation to the year of liability is published on gov.uk at: https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge<\/a>.<\/p> <\/p> The figures for the last three years for which data is available are shown in the table below.<\/p> <\/p>
HMRC has a well-established approach to helping taxpayers who are struggling to pay their liabilities in full, which takes full account of their financial circumstances. HMRC will agree a sustainable and manageable payment plan to spread the tax liability for anyone who is unable to pay in full. HMRC will not ask people to pay more than 50 per cent of their disposable income per month, unless they have a very high level of disposable income.<\/p>
<\/p><\/td> | 2017-18<\/p><\/td> | 2018-19<\/p><\/td> | 2019-20<\/p><\/td><\/tr> |
HICBC revenue (£million)<\/p><\/td> | 423<\/p><\/td> | 437<\/p><\/td> | 416<\/p><\/td><\/tr><\/tbody><\/table>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-10-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-10-25T16:05:36.283Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-10-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "High Income Child Benefit Tax Charge"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how much money the Government has recouped from child benefit claimants due to overpayment as a result of the High-Income Child Benefit Charge in each of the last three years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4857", "label" : {"_value" : "Biography information for Carla Lockhart"} } , "tablingMemberConstituency" : {"_value" : "Upper Bann"} , "tablingMemberPrinted" : [{"_value" : "Carla Lockhart"} ], "uin" : "64391"} , {"_about" : "http://data.parliament.uk/resources/1523010", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1523010/answer", "answerText" : {"_value" : " HM Treasury does not produce estimates of profits of North Sea oil and gas companies.<\/p> <\/p> |