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1304362

registered interest
date	19/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many self-assessment forms in respect of the tax year 2019-2020 have been submitted late as at 19 March 2021; and how that compares with the volume of late returns (a) in total, and (b) 19 March in each of the last ten years.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	172073
answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>HMRC do not have complete figures readily available for the number of self-assessment forms submitted late.</p><p> </p><p>Taxpayers who are sent a notice to file after 31 October will have a filing deadline after 31 January.</p><p> </p><p>It would take additional processing to establish precisely which returns are late, and additional analysis to separate paper returns from some other types of Income Tax Self-Assessment contact in HMRC’s administrative data.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/03/2021 12:28:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303874

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Overseas Workers: Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it the policy of the Government to extend exemption from income tax for the year 2020-21 to people who work full time overseas but have remained in the UK for a longer period than intended in the tax year as a result of the closure of international borders and restrictions on international travel.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	171488
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The Government believes the UK’s current residency rules broadly deliver outcomes for taxpayers that are fair and reasonable. It is a fundamental premise of the tax system that an individual who spends much of the tax year in the country will be treated as resident for tax purposes.</p><p> </p><p>HMRC have published guidance which explains that in some circumstances, time spent in the UK due to Covid restrictions will not be counted as days spent in the UK for the purpose of the Statutory Residence Test under the ‘exceptional circumstances’ rule. However, the exceptional circumstances test excludes only up to 60 days of presence and so will not preserve non-resident status for an individual who is here for most of the year.</p><p> </p><p>The Government does recognise that the current pandemic has caused immense difficulties for many people and this is why it has provided a very substantial economic support package.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 15:03:41 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1303876

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Clothing: VAT Zero Rating
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 cost to the public purse of raising the maximum measurements for VAT zero rated clothing so that nine out of ten thirteen year olds come within the maximum measurements.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	171490
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>No estimate is available. I refer the Honourable Member to the answer given on 22 March 2021 to UIN 169785 for further information on this subject.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 14:51:56 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1303928

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Directors: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what urgent financial support he is planning to put in place for directors of small businesses who have so far been ineligible for covid-19-related support.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	171592
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The Government has provided a substantial package of measures throughout this pandemic to protect people’s jobs and livelihoods and to support businesses and public services across the UK, spending over £407 billion. In order to support businesses and employees through the next stage of the pandemic, the Chancellor announced at Budget the extension of the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS) until September.</p><p> </p><p>Directors who pay themselves a salary through PAYE are eligible for the CJRS. Those paid annually through PAYE have been and still are eligible to claim, as long as they meet the relevant conditions including being notified to HMRC on an RTI submission within the relevant cut-off dates.</p><p> </p><p>There is no practical way to identify directors who have been unable to access the SEISS or CJRS, and then identify the value of support they should receive, without exposing the taxpayer to significant fraud, legal risk and poorly targeted use of public money. The Government has worked closely with business groups on proposals to support directors who pay themselves through dividends. However, no proposal has been able to address the significant fraud risks in relying on self-certification.</p><p> </p><p>The CJRS and SEISS are only two elements of the wider economic support package. Businesses and individuals may have access to further funding announced in the Budget such as the Restart Grant of up to £18,000 to business premises, and an additional £425 million to English local authorities for discretionary business grant funding. The Government is also extending previous VAT reductions and business rates relief, extending the temporary £20 per week uplift in Universal Credit, and has announced a £500 one-off payment to provide similar support to eligible Working Tax Credit claimants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 14:57:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1303979

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to ensure the Self-Employment Income Support Scheme, covering February, March and April, is immediately available for applications.
tabling member constituency	Glasgow South
tabling member printed	Stewart Malcolm McDonald
uin	171650
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.</p><p> </p><p>The Government also announced a significant change in access to the SEISS. Basing the fourth and fifth grants on 2019-20 Self Assessment tax returns means more than 600,000 people are brought into scope who either became self-employed in 2019-20, or were ineligible for previous grants but now may be eligible for the fourth grant on the basis of submitting their 2019-20 tax return.</p><p> </p><p>Individuals must have submitted their 2019-20 tax return by 2 March to be considered for the SEISS. This date balances access for the vast majority of eligible self-employed individuals, with the duty to protect the taxpayer against fraud as the details of the SEISS grants became public. Using these returns requires time to deliver, due to the increased population and new data.</p><p> </p><p>HM Revenue and Customs (HMRC) will open the online claims service for the fourth SEISS grant from late April 2021.</p><p> </p><p>HMRC expect to notify potentially eligible people of their personal claim date from mid-April.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 15:01:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4461 label Biography information for Stewart Malcolm McDonald

1303981

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 (a) client businesses and (b) contractors working through personal service companies who will be affected by changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171748
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171749 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303982

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of business preparedness for implementing changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171749
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303983

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 additional revenue to the Exchequer that will be raised by changes to IR35 from 6 April 2021..
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171750
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171749 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303984

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what provision there will be for a contractor to challenge an IR35 decision about their employment status made by a business after 6 April 6 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171751
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171749 171750 171752 question first answered 23/03/2021 14:54:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1304100

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs: EU Countries
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide guidance on how ATA carnet rules will be applied when travelling between EU Member States for multi-country tours.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	171680
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The ATA Carnet system is an internationally agreed method of moving certain goods between customs territories temporarily (i.e. a passport for goods). An ATA Carnet simplifies the customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system.</p><p> </p><p>The ATA Carnet must be presented to customs for endorsement each time the goods enter or leave a customs territory (for customs purposes the EU is treated as a single territory) and is currently a manual, paper-based process. It is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for; this would allow for multi-country tours.</p><p> </p><p>In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry. The London Chamber of Commerce and Industry can be contacted directly to discuss particular needs, and further information is available on their website.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 15:05:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West