HMRC\u2019s approach to debt is to strike a balance between doing everything it can to collect the debt in a timely manner and taking more robust action where taxpayers do not engage or refuse to pay. More information can be found in HMRC\u2019s published tax debt strategy on GOV.UK.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-20T15:40:07.587Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "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 his Department is taking to improve the (a) efficiency of and (b) resources available to HMRC's tax recovery strategy.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4653", "label" : {"_value" : "Biography information for Stephen Morgan"} } , "tablingMemberConstituency" : {"_value" : "Portsmouth South"} , "tablingMemberPrinted" : [{"_value" : "Stephen Morgan"} ], "uin" : "26586"} , {"_about" : "http://data.parliament.uk/resources/1716965", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1716965/answer", "answerText" : {"_value" : "
The Chancellor has been clear that tax simplification is a key priority. He has set a clear mandate for officials in HMT and HMRC to focus on simplification during tax policy making and implementation.<\/p>
<\/p>
Recent fiscal events have included several simplification measures. At Autumn Statement 2023 the government abolished the obligation to pay class 2 self-employed national insurance contributions, simplified the capital allowances system for large businesses by making full expensing permanent, and made it easier for self-employed to use a simplified method for calculating small business profits known as the cash basis.<\/p>
<\/p>
The Government announced additional simplifications in a Written Statement on 16th<\/sup> January.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-05-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-05-16T12:44:56.453Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-05-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "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 plans he has to simplify the tax system.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4006", "label" : {"_value" : "Biography information for Dr Matthew Offord"}
}
, "tablingMemberConstituency" : {"_value" : "Hendon"}
, "tablingMemberPrinted" : [{"_value" : "Dr Matthew Offord"}
], "uin" : "25476"}
, {"_about" : "http://data.parliament.uk/resources/1695487", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1695487/answer", "answerText" : {"_value" : " The Office for Budget Responsibility provide the official government forecasts. Their estimate of the impact of personal tax policies on work incentives can be found in Box 3.2 of their Economic and Fiscal Outlook \u2013 March 2024.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-20", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "18243"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-20T16:36:20.41Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-03-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "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 impact of changes to personal tax thresholds on incentives to work.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4638", "label" : {"_value" : "Biography information for Mr Tanmanjeet Singh Dhesi"}
}
, "tablingMemberConstituency" : {"_value" : "Slough"}
, "tablingMemberPrinted" : [{"_value" : "Mr Tanmanjeet Singh Dhesi"}
], "uin" : "18244"}
, {"_about" : "http://data.parliament.uk/resources/1692064", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1692064/answer", "answerText" : {"_value" : " HMRC\u2019s Personal Income Statistics by tax year now contain a constituency-level breakdown of taxpayer numbers for the tax year 2021 to 2022. This is the latest outturn data available and can be found below:<\/p> <\/p> https://assets.publishing.service.gov.uk/media/65de1b17cf7eb10015f58036/Table_3.15_2122.ods<\/a><\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-01T09:22:59.833Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 26 February 2024 to Question 14168 on Taxation, if he will produce a table for the (a) 2021-22 and (b) 2022-23 financial year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"}
}
, "tablingMemberConstituency" : {"_value" : "Richmond Park"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Olney"}
], "uin" : "15969"}
, {"_about" : "http://data.parliament.uk/resources/1689242", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1689242/answer", "answerText" : {"_value" : " HMRC\u2019s Personal Income Statistics by tax year contain a constituency-level breakdown of taxpayer numbers for the tax year 2020 to 2021. This is the latest outturn data available and can be found in Table 3.15 below:<\/p> <\/p> https://assets.publishing.service.gov.uk/media/6402022ad3bf7f25f5948f90/Table_3.15_2021.ods<\/a><\/p> <\/p> The parliamentary constituency breakdowns published in these statistics are consistent with those used at elections since 2010 and do not contain the new boundaries that will be in place at the next election.<\/p> <\/p> Further breakdowns of this information are not routinely published.<\/p> <\/p> For projection years, HM Revenue and Customs does not publish this information at constituency level.<\/p> <\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-02-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-02-26T16:18:31.227Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-16", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "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 and proportion of higher rate taxpayers by parliamentary constituency in the last financial year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"}
}
, "tablingMemberConstituency" : {"_value" : "Richmond Park"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Olney"}
], "uin" : "14168"}
, {"_about" : "http://data.parliament.uk/resources/1684991", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1684991/answer", "answerText" : {"_value" : " The Government is committed to sustainable public finances and has taken responsible decisions to keep debt falling and borrowing at a sustainable level.<\/p>Autumn Statement 2023 confirmed that inflation has been halved and underlying debt is forecast to fall. The Chancellor is now delivering on his commitment to cut taxes \u2013 making full expensing permanent so businesses can invest for less. In addition, the Chancellor\u2019s reforms to NICs will cut taxes for 29 million working people. These reforms will grow the economy, and make the tax system simpler for businesses and individuals. <\/p>The Chancellor announced in December that he has commissioned the Office for Budget Responsibility to prepare an updated economic and fiscal forecast to be presented to Parliament alongside his Spring Budget on 6 March 2024. <\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"}
}
, "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"}
, "dateOfAnswer" : {"_value" : "2024-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-02-01T16:04:34.957Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-01-24", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "houseId" : {"_value" : "2"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
}
], "questionText" : "To ask His Majesty's Government what assessment they have made of the feasibility of cutting taxes in the upcoming budget, further to the report, Public sector finances, UK: December 2023, published by the Office for National Statistics on 23 January, and having regard to the overall stability of the economy.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"}
], "uin" : "HL1902"}
, {"_about" : "http://data.parliament.uk/resources/1665380", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1665380/answer", "answerText" : {"_value" : " The Government believes international cooperation is important in tackling global tax challenges, and actively engages with the OECD\u2019s and UN\u2019s work on tax policy.<\/p> <\/p> The Government is committed to ensuring internationalensuring international tax rules and standards are effective as well as inclusive. To this end, the Government has supported consensus-based reform of the international tax rules through the OECD, including through the G20/OECD Inclusive Framework (with over 130 members) and the Global Forum (with over 160 members), in which non-OECD members participate on an equal footing. This reflects the strong expertise that sits within the OECD and the steps taken in recent years to become ever more inclusive of the needs of developing countries.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-10-25", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "202864"}
, {"_value" : "202865"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-10-25T07:40:16.67Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-10-17", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "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 the Government plans to vote in support of initiating multilateral negotiations on a framework convention on tax at the UN General Assembly in November 2023.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/140", "label" : {"_value" : "Biography information for Dame Margaret Hodge"}
}
, "tablingMemberConstituency" : {"_value" : "Barking"}
, "tablingMemberPrinted" : [{"_value" : "Dame Margaret Hodge"}
], "uin" : "202863"}
, {"_about" : "http://data.parliament.uk/resources/1665381", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1665381/answer", "answerText" : {"_value" : " The Government believes international cooperation is important in tackling global tax challenges, and actively engages with the OECD\u2019s and UN\u2019s work on tax policy.<\/p> <\/p> The Government is committed to ensuring internationalensuring international tax rules and standards are effective as well as inclusive. To this end, the Government has supported consensus-based reform of the international tax rules through the OECD, including through the G20/OECD Inclusive Framework (with over 130 members) and the Global Forum (with over 160 members), in which non-OECD members participate on an equal footing. This reflects the strong expertise that sits within the OECD and the steps taken in recent years to become ever more inclusive of the needs of developing countries.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-10-25", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "202863"}
, {"_value" : "202865"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-10-25T07:40:16.717Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-10-17", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "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 the Government supports the creation of a tax framework at the (a) UN and (b) OECD level.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/140", "label" : {"_value" : "Biography information for Dame Margaret Hodge"}
}
, "tablingMemberConstituency" : {"_value" : "Barking"}
, "tablingMemberPrinted" : [{"_value" : "Dame Margaret Hodge"}
], "uin" : "202864"}
, {"_about" : "http://data.parliament.uk/resources/1665382", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1665382/answer", "answerText" : {"_value" : " The Government believes international cooperation is important in tackling global tax challenges, and actively engages with the OECD\u2019s and UN\u2019s work on tax policy.<\/p> <\/p> The Government is committed to ensuring internationalensuring international tax rules and standards are effective as well as inclusive. To this end, the Government has supported consensus-based reform of the international tax rules through the OECD, including through the G20/OECD Inclusive Framework (with over 130 members) and the Global Forum (with over 160 members), in which non-OECD members participate on an equal footing. This reflects the strong expertise that sits within the OECD and the steps taken in recent years to become ever more inclusive of the needs of developing countries.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-10-25", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "202863"}
, {"_value" : "202864"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-10-25T07:40:16.747Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-10-17", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation"}
, "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 paragraph 61 of the report of the United Nations Secretary-General on Promotion of inclusive and effective international tax cooperation at the United Nations, published on 8 August 2023, whether the Government has made an assessment of the compatibility of the options in the table with UK tax policy.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/140", "label" : {"_value" : "Biography information for Dame Margaret Hodge"}
}
, "tablingMemberConstituency" : {"_value" : "Barking"}
, "tablingMemberPrinted" : [{"_value" : "Dame Margaret Hodge"}
], "uin" : "202865"}
, {"_about" : "http://data.parliament.uk/resources/1661021", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1661021/answer", "answerText" : {"_value" : " The Government keeps all taxes under review unless otherwise stated.<\/p> <\/p> Since 9 December 2010, HMRC have published Tax Information and Impact Notes (TIINs) alongside tax legislation. A full list of TIINs can be found here: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins<\/a>.<\/p> <\/p> The Government also publishes a list of open and closed tax consultations since 2020. This list can be found here: https://www.gov.uk/government/collections/tax-policy-consultations#closed-consultations-<\/a>.<\/p> <\/p>