The information requested is not readily available and could be provided only at disproportionate cost.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4597", "label" : {"_value" : "Biography information for Kemi Badenoch"} } , "answeringMemberConstituency" : {"_value" : "Saffron Walden"} , "answeringMemberPrinted" : {"_value" : "Kemi Badenoch"} , "dateOfAnswer" : {"_value" : "2020-06-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-06-12T10:03:56.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-06-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Gift Aid Small Donations Scheme: Linlithgow and East Falkirk"} , "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 charities registered in Linlithgow and East Falkirk constituency have claimed back Gift Aid on small cash donations using the Gift Aid Small Donation Scheme since that scheme's inception.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"} } , "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"} , "tablingMemberPrinted" : [{"_value" : "Martyn Day"} ], "uin" : "54176"} , {"_about" : "http://data.parliament.uk/resources/1199947", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1199947/answer", "answerText" : {"_value" : "
HM Revenue and Customs do not hold information on whether an individual pays the Immigration Health Surcharge. Consequently, HM Revenue and Customs cannot determine the National Insurance Contributions paid by foreign nationals resident in Linlithgow and East Falkirk constituency who were required to pay the Immigration Health Surcharge since its introduction.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-06-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-06-11T08:09:35.92Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-06-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions: Linlithgow and East Falkirk"} , "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 National Insurance has been paid by foreign nationals resident in Linlithgow and East Falkirk constituency who were required to pay the Immigration Health Surcharge since its introduction.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"} } , "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"} , "tablingMemberPrinted" : [{"_value" : "Martyn Day"} ], "uin" : "54177"} , {"_about" : "http://data.parliament.uk/resources/1199952", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1199952/answer", "answerText" : {"_value" : "
Disguised Remuneration (DR) is a type of contrived tax avoidance where loans are paid, usually via an offshore trust, in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are unlikely to be repaid. They are no different to normal income and are and always have been taxable.<\/p>
<\/p>
Since their first use, HM Revenue and Customs (HMRC) have opened tens of thousands of enquiries into DR schemes used by both companies and individuals, warned about use of these schemes in a number of Spotlight publications, successfully litigated cases through the courts and agreed settlements to help taxpayers exit tax avoidance.<\/p>
<\/p>
The Government introduced targeted anti-avoidance legislation in 2011 to put beyond doubt the ineffectiveness of DR schemes. The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle the use of DR schemes and gave taxpayers the choice of either repaying their loan in full, agreeing settlement terms with HMRC, or paying the Loan Charge.<\/p>
<\/p>
The Government will continue to tackle this type of tax avoidance vigorously and on 19 March 2020, HMRC published their strategy for tackling promoters of mass-marketed tax avoidance schemes. This strategy outlines HMRC and Government ambitions to drive promoters of tax avoidance out of business.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-06-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-06-11T08:07:50.127Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-06-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps he has taken to (a) investigate and (b) take action against companies who utilised the loan charge method of tax avoidance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/473", "label" : {"_value" : "Biography information for Sir Mark Hendrick"} } , "tablingMemberConstituency" : {"_value" : "Preston"} , "tablingMemberPrinted" : [{"_value" : "Sir Mark Hendrick"} ], "uin" : "54009"} , {"_about" : "http://data.parliament.uk/resources/1199979", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1199979/answer", "answerText" : {"_value" : "
Applications for the Self-Employment Income Support Scheme (SEISS) opened on 13 May. By midnight 31 May 2020, HMRC had received 2.5m claims representing a total of £7.2bn claimed.<\/p>
<\/p>
SEISS is a new scheme and HMRC are currently working through the analysis they will be able to provide based on the data available. HMRC will update in due course on the types of data available and timescales for publication.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-06-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-06-08T14:50:09.417Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-06-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme"} , "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 and what proportion of (a) taxi drivers (b) people awarded funds for the first three months of the Self Employment Income Support Scheme received a payment of (i) £100 or less, (ii) £101 to £500, (iii) £501 to £1,000 and incrementally thereafter in £500 steps to the maximum of £7,500.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4413", "label" : {"_value" : "Biography information for Kirsten Oswald"} } , "tablingMemberConstituency" : {"_value" : "East Renfrewshire"} , "tablingMemberPrinted" : [{"_value" : "Kirsten Oswald"} ], "uin" : "54126"} , {"_about" : "http://data.parliament.uk/resources/1200021", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1200021/answer", "answerText" : {"_value" : "
Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.<\/p>
<\/p>
Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual\u2019s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.<\/p>
<\/p>
The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.<\/p>
<\/p>
The Government has heard the suggestion made that HMRC could adopt a \u2018pay now, claw back later\u2019 approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.<\/p>
<\/p>