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1177372

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Offshore Industry
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of proposed changes to IR35 rules from April 2020 on trends in the level of employment in the oil and gas sector in Scotland.
tabling member constituency	Banff and Buchan
tabling member printed	David Duguid
uin	14763
answer	answer is ministerial correction date of answer 17/02/2020 answer text <p>The off-payroll working rules (commonly known as IR35) are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. The rules do not apply to the self-employed or stop anyone working through their own company.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals; this is a UK-wide figure. The TIIN can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/02/2020 14:08:05 answering member 3991 label Biography information for Jesse Norman
tabling member	4606 label Biography information for David Duguid

1177378

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Offshore Funds
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much money HMRC paid into offshore bank accounts in financial year 2018-19.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	14768
answer	answer is ministerial correction date of answer 17/02/2020 answer text <p>This information is not held centrally within government and would involve disproportionate costs to collect and collate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/02/2020 14:05:25 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq

1177379

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Offshore Funds
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether (a) members of HMRC's departmental Board and (b) senior executives in HMRC are required to disclose offshore bank accounts and holdings.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	14769
answer	answer is ministerial correction date of answer 17/02/2020 answer text <p>HMRC’s departmental Board and senior executives are not required to disclose offshore bank accounts and holdings.</p><p> </p><p>All Civil Servants must uphold the standards of conduct as set out in the Ministerial Code and Civil Service Code respectively, as well as the seven principles of public life. As regards the latter, all Civil Servants regardless of grade are contractually bound by the terms and conditions of the Civil Service Code of conduct and associated Civil Service Terms and conditions and Conduct at Work policies.</p><p> </p><p>All employees must take all possible steps to protect themselves and HMRC from any allegation or perception of impropriety and are legally bound to deal with their own tax affairs and must comply with personal tax obligations and make returns or declarations directly in a personal capacity.</p><p>HMRC Non-Executive Director (NED) Board members are also contractually bound to declare to the Lead Non Executive and Chief Executive any personal or business interest they may have or acquire during the term of their appointment which may, or may be perceived (by a reasonable member of the public) to influence their judgement in performing their role as Non-Executive Director. These interests include (without limitation) personal direct and indirect pecuniary interests, and they are required to make full disclosure throughout the term of their appointment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/02/2020 14:41:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq

1177380

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Offshore Funds
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC’s (a) anti-fraud and (b) anti-money laundering procedures monitor (i) payments made by HMRC to offshore accounts and (ii) the use of offshore accounts by HMRC's (A) suppliers and (B) senior staff.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	14770
answer	answer is ministerial correction date of answer 17/02/2020 answer text <p>HMRC have extensive anti-fraud and anti-money laundering procedures in making payments, including verifying the identity of suppliers and staff, and the validity of payment details. HMRC do not, however, make any differentiation between payments made to onshore and to offshore accounts.</p><p> </p><p>All suppliers and public office holders are expected to comply with the law as it applies to offshore banking activity.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/02/2020 14:34:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq

1177433

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many children born in the UK have not been issued with a National Insurance number since 2013.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	14794
answer	answer is ministerial correction date of answer 17/02/2020 answer text <p>The requested information is not available.</p><p> </p><p>In order for a child to be issued a National Insurance Number (NINO) automatically, the child must be part of a live Child Benefit claim when they are 15 years, 9 months old.</p><p> </p><p>If a child has been part of a claim, but is not part of a claim when they are 15 years, 9 months old, HMRC can be contacted to request a NINO.</p><p> </p><p>If a child has never been part of a Child Benefit claim (or a claim for a childcare service administered by HMRC) HMRC will have no record of them. An application can be made to DWP to obtain a NINO.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/02/2020 14:03:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1177470

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Ports: Infrastructure
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he plans to take to build infrastructure at ports for undertaking customs checks on (a) vehicles and (b) goods coming from the EU from 1 January 2021.
tabling member constituency	Thirsk and Malton
tabling member printed	Kevin Hollinrake
uin	14814
answer	answer is ministerial correction date of answer 17/02/2020 answer text <p>HMRC will continue to engage with port authorities at key border locations to understand the constraints on different sites, and to discuss how to ensure that ports are operationally ready for the end of the transition period.</p><p> </p><p>HMRC will also continue to keep their plans for additional infrastructure under review, depending on what is needed as part of the future trading relationship between the United Kingdom and the European Union.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/02/2020 14:10:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4474 label Biography information for Kevin Hollinrake

1177036

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance and War Widow(er)s
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with Cabinet colleagues on the consistent application of the principle of retrospectivity in the cases of the (a) loan charge and (b) war widows' pension.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	13939
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Loan Charge is not retrospective as it is a new charge on disguised remuneration loan balances which were outstanding at 5 April 2019.</p><p> </p><p>However, Sir Amyas Morse’s independent Review recommended that the Loan Charge should be applied to disguised remuneration loans which were entered into on 9 December 2010 or afterwards, as the law about the tax treatment of these loans was clear from this date. The Government accepted this recommendation.</p><p> </p><p>It has been the policy of successive Governments that changes to public service pension and compensation schemes should not be applied retrospectively where benefits have already been awarded. The Government currently has no plans to reinstate war widows’ pensions with retrospective effect.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/02/2020 12:53:10 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1177087

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Bankruptcy: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who will be made bankrupt as a result of accelerated payment notices in respect of the 2019 Loan Charge.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	14018
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Accelerated Payment regime is designed to change the underlying economics of tax avoidance by requiring disputed tax to be paid upfront while an avoidance scheme is investigated. HMRC can only issue Accelerated Payment Notices (APNs) in tightly defined circumstances, set out in legislation.</p><p> </p><p>The 2019 Loan Charge is a tax charge which applies to disguised remuneration (DR) loan balances which remained outstanding at 5 April 2019. APNs and the 2019 Loan Charge are two separate, distinct regimes. HMRC cannot issue APNs in relation to the Loan Charge.</p><p> </p><p>There is no estimate on how many people will be made bankrupt as a result of APNs issued in connection with avoidance schemes that seek to disguise remuneration. HMRC do not want to make anybody bankrupt, and insolvency is only ever considered as a last resort. HMRC will work with individuals to reach sustainable and manageable payment plans wherever possible.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/02/2020 12:56:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare