{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "items" : [{"_about" : "http://data.parliament.uk/resources/1309136", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309136/answer", "answerText" : {"_value" : "

The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>

<\/p>

HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>

<\/p>

Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>

<\/p>

Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>

<\/p>

HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181050"} , {"_value" : "181051"} , {"_value" : "181052"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.663Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 IR35 cases have been pursued through tribunals and the courts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181049"} , {"_about" : "http://data.parliament.uk/resources/1309139", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309139/answer", "answerText" : {"_value" : "

The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>

<\/p>

HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>

<\/p>

Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>

<\/p>

Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>

<\/p>

HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181049"} , {"_value" : "181051"} , {"_value" : "181052"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.71Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 HMRC has spent on pursuing IR35 cases through tribunals and the courts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181050"} , {"_about" : "http://data.parliament.uk/resources/1309140", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309140/answer", "answerText" : {"_value" : "

The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>

<\/p>

HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>

<\/p>

Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>

<\/p>

Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>

<\/p>

HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181049"} , {"_value" : "181050"} , {"_value" : "181052"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.757Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 revenue to the Exchequer has been raised in pursuing IR35 cases through tribunals and the courts in the most recent period for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181051"} , {"_about" : "http://data.parliament.uk/resources/1309141", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309141/answer", "answerText" : {"_value" : "

The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>

<\/p>

HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>

<\/p>

Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>

<\/p>

Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>

<\/p>

HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181049"} , {"_value" : "181050"} , {"_value" : "181051"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.803Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 has undertaken a cost analysis of its pursuit of IR35 cases.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181052"} , {"_about" : "http://data.parliament.uk/resources/1309203", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309203/answer", "answerText" : {"_value" : "

It is for the Scottish Government to decide what financial guarantees it provides in devolved areas and for managing any associated costs from its overall resources as set out in chapter 8 of the Consolidated Budgeting Guidance.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"} } , "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"} , "dateOfAnswer" : {"_value" : "2021-04-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-28T11:37:31.467Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electricity Generation: Scotland"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government whether they are liable for any conditional financial obligations under the financing arrangements between the Scottish Government and Liberty Steel Dalzell Limited and related parties in connection with Lochaber and related power purchase agreements, following the investment made by the Scottish government in 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3869", "label" : {"_value" : "Biography information for Lord Myners"} } , "tablingMemberPrinted" : [{"_value" : "Lord Myners"} ], "uin" : "HL14930"} , {"_about" : "http://data.parliament.uk/resources/1306848", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1306848/answer", "answerText" : {"_value" : "

A zero rate of VAT has applied to women\u2019s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.<\/p>

<\/p>

The relief specifically excludes articles of clothing, such as \u201cperiod pants\u201d. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules \u201cperiod pants\u201d may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.<\/p>

<\/p>

Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children<\/a>.<\/p>

<\/p>

The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.<\/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" : "2021-04-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-20T15:03:53.72Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "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 assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4855", "label" : {"_value" : "Biography information for Sarah Atherton"} } , "tablingMemberConstituency" : {"_value" : "Wrexham"} , "tablingMemberPrinted" : [{"_value" : "Sarah Atherton"} ], "uin" : "178541"} , {"_about" : "http://data.parliament.uk/resources/1308448", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1308448/answer", "answerText" : {"_value" : "

Small and medium-sized enterprises that were trading with the EU prior to 1 January are eligible for the SME Brexit Support Fund if they were only trading with the EU and therefore need to adjust to new customs, rules of origin, and VAT rules.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:38:16.447Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Music: SME Brexit Support Fund"} , "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 small and medium sized enterprises trading in the music industry are eligible to apply for the SME Brexit Support Fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1400", "label" : {"_value" : "Biography information for Kevin Brennan"} } , "tablingMemberConstituency" : {"_value" : "Cardiff West"} , "tablingMemberPrinted" : [{"_value" : "Kevin Brennan"} ], "uin" : "180414"} , {"_about" : "http://data.parliament.uk/resources/1308449", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1308449/answer", "answerText" : {"_value" : "

The £20 million SME Brexit fund enables traders to access practical support, including training for new customs, rules of origin and VAT processes. It allows smaller businesses to apply for grants of up to £2,000 to help them adapt to new customs and tax rules when trading with the EU. Small and medium-sized enterprises can also use this money to seek professional advice in these areas.<\/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" : "2021-04-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-21T13:51:50.91Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "SME Brexit Support Fund"} , "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 assessment he has made of the potential benefits to businesses of the SME Brexit Support Fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1400", "label" : {"_value" : "Biography information for Kevin Brennan"} } , "tablingMemberConstituency" : {"_value" : "Cardiff West"} , "tablingMemberPrinted" : [{"_value" : "Kevin Brennan"} ], "uin" : "180415"} , {"_about" : "http://data.parliament.uk/resources/1308481", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1308481/answer", "answerText" : {"_value" : "

No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.<\/p>

HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.<\/p>

HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.<\/p>

The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.<\/p>

HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.<\/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" : "2021-04-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-20T15:05:06.373Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-13", "_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, with reference to the implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4786", "label" : {"_value" : "Biography information for Zarah Sultana"} } , "tablingMemberConstituency" : {"_value" : "Coventry South"} , "tablingMemberPrinted" : [{"_value" : "Zarah Sultana"} ], "uin" : "180619"} , {"_about" : "http://data.parliament.uk/resources/1308521", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1308521/answer", "answerText" : {"_value" : "

While the total amount of outstanding lending to individuals has increased by 0.9% since February 2020. The growth rate was below pre-pandemic levels and has mostly been driven by an increase in lending for house purchases. Since February 2020, the amount of outstanding consumer credit has fallen by 13.2%.<\/p>

<\/p>

To support households that have been affected by Covid-19, we have put in place unprecedented support \u2013 including the Coronavirus Job Retention Scheme, the Self-Employment Income Support Scheme, and a package of welfare measures on which we spent an additional £7.4 billion in the 2020-21 financial year.<\/p>

<\/p>

We have also taken specific action to support those in debt or in need of affordable credit as a result of Covid-19. For those facing temporary payment difficulties as a result of the pandemic, we worked with the FCA to introduce mortgage and consumer credit payment holidays. The Government has also agreed to maintain record levels of debt advice funding for the Money and Pension Service in 2021-22. To support access to affordable credit, since 2019, the Government has allocated £96 million of dormant assets funding to Fair4All Finance. Fair4All Finance was founded to improve the financial wellbeing of those who are financially vulnerable through fair and affordable financial products and services.<\/p>

<\/p>

With respect to setting up a loan scheme, at Budget, HM Treasury announced it would provide up to £3.8 million of funding to deliver a pilot No-Interest Loans Scheme. The scheme will support vulnerable consumers who would benefit from affordable rather than high-cost credit to meet unexpected costs.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2021-04-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-21T12:54:57.3Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Debts: Coronavirus"} , "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 consider introducing a personal loan scheme similar to the Bounce Back Scheme to provide people in debt with a low interest route to financial wellbeing in the context of increasing household debt levels as a result of the covid-19 outbreak.", "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" : "180652"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "page" : 0, "startIndex" : 1, "totalResults" : 13087, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }