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1182623

registered interest
date	04/03/2020
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 Exchequer, what recent assessment he has made of the (a) preparedness of businesses for the reforms to off-payroll working rules due to be implemented in April 2020 and (b) the potential merits of delaying that implementation date.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	25119
answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>As announced at Budget 2018, the reform of the off-payroll working rules will come into effect from 6 April 2020. 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. 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><p> </p><p>As part of the review published on 27 February 2020, HMRC engaged with a number of affected individuals and businesses through a series of stakeholder roundtables to test business readiness.</p><p>The Government is committed to working with organisations to ensure changes to the off-payroll working rules are implemented correctly from April 2020. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>Publishing an enhanced version of the Check Employment Status for Tax online tool in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 25122 question first answered 12/03/2020 14:52:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1182627

registered interest
date	04/03/2020
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 Exchequer, what steps his Department is taking to improve the usability of the Check Employment Status Tool ahead of the introduction of reforms to the off-payroll working rules.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	25123
answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with their guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2020 15:18:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1191078

registered interest
date	28/04/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer what steps his Department is taking to ensure that people with or living with household members with pre-existing health conditions are furloughed by their employers.
tabling member constituency	Rother Valley
tabling member printed	Alexander Stafford
uin	41202
answer	answer is ministerial correction date of answer 11/05/2020 answer text <p>All firms affected by coronavirus are encouraged to treat their employees fairly. The scheme is already helping firms to keep millions of people in employment by covering the majority of employers’ wage costs. Firms should receive their grant within six working days of submitting claims. While there is no obligation for employers to take up the scheme, the scheme is open to all UK employers provided they have created and started a PAYE payroll scheme; enrolled for PAYE online; have a UK bank account; and that HMRC have received an RTI submission notifying payment in respect of the employee on or before 19 March 2020: <a href="http://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme</a>.</p><p>If someone is shielding in line with public health guidance or required to stay home due to an individual in their household shielding and is unable to work from home, then the employee should speak to their employer about whether they plan to place staff on furlough.</p><p>If a firm chooses not to furlough these staff, the staff are entitled to Statutory Sick Pay as a statutory minimum, although many employers will pay more than that in occupational sick pay.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/05/2020 14:16:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4866 label Biography information for Alexander Stafford

1182802

registered interest
date	04/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Tax Credit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer when information on the two child limit policy was most recently included in leaflets sent to claimants renewing their child tax credit claim.
tabling member constituency	Arfon
tabling member printed	Hywel Williams
uin	25028
answer	answer is ministerial correction date of answer 09/03/2020 answer text <p>HMRC provide information about this policy in leaflets which are sent to all claimants in their renewal packs and to those customers finalising their claim in year. Leaflets were last issued in the 2018/19 Tax Credit renewals packs and will again be included in 2019/20 renewal packs from April 2020 onwards.</p><p> </p><p>Information is also available on GOV.UK, while Jobcentre Plus staff can advise on how the policy operates. Claimants were alerted to this policy when it was announced by the Government as part of Summer Budget 2015.</p><p> </p><p>DWP and HMRC also produce annual joint reports with statistics relating to the implementation of the policy. The most recent of these was published on 31 July 2019 and can be found online at:</p><p><a href="https://www.gov.uk/government/statistics/child-tax-credit-and-universal-credit-claimants-statistics-related-to-the-policy-to-provide-support-for-a-maximum-of-2-children-april-2019" target="_blank">https://www.gov.uk/government/statistics/child-tax-credit-and-universal-credit-claimants-statistics-related-to-the-policy-to-provide-support-for-a-maximum-of-2-children-april-2019</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2020 12:17:00 answering member 3991 label Biography information for Jesse Norman
tabling member	1397 label Biography information for Hywel Williams

1271618

registered interest
date	16/12/2020
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 subject to the Loan Charge who have been declared bankrupt.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	130647
answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>No estimate of the number of individual bankruptcies has been made, although the original impact assessment acknowledges that there are likely to be some. The impact assessment can be found here: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p> </p><p>HMRC cannot provide an estimate for the number of people subject to the Loan Charge who have been declared bankrupt, as they could have been declared bankrupt for many reasons and not necessarily as a direct result of a Loan Charge liability. HMRC are not always the only creditor and some people may be 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><p> </p><p>HMRC only ever consider insolvency as a last resort, and encourage people to contact them 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.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 14:58:11 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1305319

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Evasion: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many limited liability partnerships were the subject of a criminal prosecution by HMRC in each calendar year from (a) 2005 to (b) 2020; and in respect of how many total offences those prosecutions were so brought in each of those years.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	174106
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>HMRC are able to provide data for questions 174103 and 174107. The earliest year for which data is available is 2011-12; data as far back as 2005 is not available. In relation to questions 174104, 174105 and 174106, HMRC are unable to provide information, as this level of data is not held centrally.</p><p> </p><p>The following table (Table 1) details those individuals subject to criminal prosecution by HMRC each year since records began in 2011/2012. In order to obtain the total prosecutions figures, convictions and acquittals are included.</p><p> </p><p> </p><p>HMRC do not hold a central count of the offences relating to individual prosecutions, and so HMRC have provided prosecution totals only for each respective year. Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>The reduced number of prosecutions is the result of HMRC increasingly focusing their criminal investigations on the most severe fraud, where a visible deterrent is needed or where other compliance approaches are likely to be ineffective; often this is at the top end of the highest-harm and most complex organised crime and serious frauds, where criminal interventions have the most impact.</p><p> </p><p>HMRC’s publicly stated policy is clear that they deal with serious fraud by using the most cost-effective civil interventions when appropriate. HMRC focus criminal investigations on those cases where the behaviour is very severe, where civil sanctions alone will not work and where a criminal prosecution will act as a strong deterrent to others. HMRC’s focus is on reaching the right outcome for the UK, rather than chasing arbitrary targets for arrests and prosecutions.</p><p> </p><p>It should also be noted that HMRC are not a prosecuting authority. HMRC prepare cases to the highest evidential standard and pass the case to the relevant prosecuting authority to make a decision on whether the case proceeds to court, or not.</p><p>Table 1:</p><p> </p><table><tbody><tr><td><p>Prosecutions</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>Financial Year</p></td><td><p>2011/12</p></td><td><p>2012/13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td><td><p>2018/19</p></td><td><p>2019/20</p></td></tr><tr><td><p>Total</p></td><td><p>449</p></td><td><p>576</p></td><td><p>761</p></td><td><p>709</p></td><td><p>880</p></td><td><p>887</p></td><td><p>917</p></td><td><p>749</p></td><td><p>691</p></td></tr></tbody></table><p> </p><p> </p><p>HMRC are unable to provide data in relation to questions 174104, 174105 and 174106 as they only hold prosecution details at individual level. The level of data requested would be held by the various case teams on a case by case basis, but HMRC do not hold this centrally.</p><p> </p><p>The following table (Table 2) details the number of individuals charged with Tax Evasion by HMRC each year since their records began in 2011/2012. The figures include all regimes excluding Drugs, International Trade, Miscellaneous : Obstruction, Money Laundering/Money Laundering Regulations (ML/MLR), Other, Other Prohibitions &amp; Restrictions (OPR) and Proceeds of Crime Act (POCA) (or name variances thereof). Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>However, as there will be cases recorded under those regimes which form part of HMRC’s work to tackle tax evasion, HMRC are currently reviewing how they define and report on Tax Evasion, so HMRC have also provided the total number of charging decisions over the same period, to show the full picture.</p><p> </p><p>Table 2:</p><table><tbody><tr><td colspan="3"><p><strong>Positive Charging Decisions</strong></p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Year</strong></p></td><td><p><strong>Total</strong></p></td><td><p><strong>Tax Evasion</strong></p></td></tr><tr><td><p>2011/12</p></td><td><p>545</p></td><td><p>501</p></td></tr><tr><td><p>2012/13</p></td><td><p>770</p></td><td><p>739</p></td></tr><tr><td><p>2013/14</p></td><td><p>915</p></td><td><p>880</p></td></tr><tr><td><p>2014/15</p></td><td><p>1288</p></td><td><p>1254</p></td></tr><tr><td><p>2015/16</p></td><td><p>1135</p></td><td><p>1066</p></td></tr><tr><td><p>2016/17</p></td><td><p>1097</p></td><td><p>1067</p></td></tr><tr><td><p>2017/18</p></td><td><p>999</p></td><td><p>914</p></td></tr><tr><td><p>2018/19</p></td><td><p>831</p></td><td><p>757</p></td></tr><tr><td><p>2019/20</p></td><td><p>573</p></td><td><p>548</p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 174103 174104 174105 174107 question first answered 13/04/2021 15:02:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1238855

registered interest
date	29/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people who are subject to the loan charge are waiting to receive their settlement paperwork.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	96946
answer	answer is ministerial correction date of answer 06/10/2020 answer text <p>After the Independent Review of the Loan Charge reported, HMRC wrote to taxpayers who had chosen to pause the settlement of their disguised remuneration scheme use asking if they wanted to reengage in the settlement process with HMRC.</p><p> </p><p>Those who have actively engaged with HMRC and kept to the timelines HMRC set will have received their final settlement offer in time to meet the 30 September deadline for settling and submitting their 2018-19 tax return.</p><p> </p><p>If taxpayers have exceptional reasons beyond their control that have prevented them from meeting the timeframes provided, they should make HMRC aware of this. HMRC are working closely with these taxpayers to provide any additional support they may need.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/10/2020 15:08:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1272972

registered interest
date	30/12/2020
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 make an assessment of the eligibility criteria for the Self-Employed Income Support Scheme prior to the application process opening for the fourth grant to allow people represented by #ExcludedUK to access that scheme.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	133279
answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>The Government has provided, and will continue to provide, generous support to the self-employed during the COVID-19 pandemic through the Self-Employment Income Support Scheme (SEISS). The third grant, combined with up to £14,070 worth of support for each individual from the first and second grants, makes the SEISS one of the most generous schemes for the self-employed in the world. The Government continues to take a flexible approach and keeps all impacts and policies under review. Details of the fourth SEISS grant will be available in due course.</p><p> </p><p>The Self-Employment Income Support Scheme is one part of a substantial package of support available for the self-employed. Those ineligible for the SEISS Grant Extension may still be eligible for other elements of the support available. The Universal Credit standard allowance has been temporarily increased for 2020-21 and the Minimum Income Floor relaxed for the duration of the crisis, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition to this, they may also have access to other elements of the package, including Bounce Back loans, tax deferrals, rental support, mortgage holidays, self-isolation support payments, and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 14:59:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna

1216395

registered interest
date	22/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Manufacturing Industries: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the business rates holiday for the retail, leisure and hospitality sectors to the manufacturing sector.
tabling member constituency	Fylde
tabling member printed	Mark Menzies
uin	62397
answer	answer is ministerial correction date of answer 26/06/2020 answer text <p>The Government has provided enhanced support through business rates relief to businesses occupying properties used for retail, hospitality and leisure given the direct and acute impacts of the COVID-19 pandemic on those sectors.</p><p> </p><p>The Ministry of Housing, Communities and Local Government has published guidance for local authorities on eligible properties. As set out in the guidance, support is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises and self-catering accommodation. It is for local authorities to determine eligibility for reliefs, having regard to guidance issued by the Government.</p><p> </p><p>A range of further measures to support all businesses, including those not eligible for the business rates holiday, such as manufacturers, has also been made available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/06/2020 15:03:53 answering member 3991 label Biography information for Jesse Norman
tabling member	3998 label Biography information for Mark Menzies

1274715

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Unpaid Taxes
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 remove the simple interest applied on HMRC's Enhanced Time to Pay mechanism for self-employed people with taxes to pay for the year 2019-20.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	134624
answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>The purpose of interest is to recompense the party deprived of the use of money that is owed. Interest reinforces the fact that taxes are due for payment on particular dates and brings a degree of fairness into the system where those payment dates are met by some taxpayers but not by others. Interest is not a penalty for late payment.</p><p><em> </em></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2021 16:21:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna