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1082396

registered interest
date	05/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	PAYE
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many employers use the HMRC Basic PAYE tool for their payroll data calculations.
tabling member printed	Baroness Altmann
uin	HL14233
answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>The Basic PAYE Tool (BPT) is a downloadable tool which HMRC has made available, at no cost to the customer, to enable small employers to run their payrolls in compliance with the PAYE legislation. Information on the number of employers who use the BPT is not readily accessible and could only be provided at disproportionate cost.</p> answering member printed Lord Bates question first answered 19/03/2019 15:31:10 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1082399

registered interest
date	05/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many employers have been asked to repay overpaid tax relief as a result of employers submitting pension contributions which incorrectly based their payments on the wrong assumption about whether the pension scheme used Relief at Source or Net Pay for administering tax relief.
tabling member printed	Baroness Altmann
uin	HL14236
answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>Errors made by employers and pension providers have resulted in individuals receiving either no tax relief on their pension contributions, or receiving tax relief twice.</p><p> </p><p>In the Pension schemes newsletter 105 (November 2018), HMRC invited pension schemes who think that any of their members have been given the wrong amount of tax relief to email HMRC. HMRC would then work with them to help correct their tax position.</p><p> </p><p>HMRC is working with pension schemes and can’t give more detail of the dealing of these cases as this could prejudice future compliance activity.</p><p> </p> answering member printed Lord Bates question first answered 19/03/2019 13:10:54 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1064173

registered interest
date	19/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Company Cars: Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they plan to freeze the company car tax benefit in kind rates at the 2020/21 level after 2021.
tabling member printed	Baroness Altmann
uin	HL13820
answer	answer is ministerial correction date of answer 05/03/2019 answer text <p>Decisions on future company car tax rates are made by the Chancellor balancing the need to ensure revenues remain sustainable with incentivising the uptake of cars with low carbon dioxide emissions.</p><p> </p><p>The government aims to announce rates at least two years ahead of implementation to provide certainty for employers, employees and fleet operators.</p> answering member printed Lord Bates question first answered 05/03/2019 14:51:40 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1064175

registered interest
date	19/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many (1) employers, and (2) individuals have received demands for repayment of double tax relief resulting from errors in administration of pension contributions.
tabling member printed	Baroness Altmann
uin	HL13822
answer	answer is ministerial correction date of answer 05/03/2019 answer text <p>The information requested is not available.</p><p> </p><p>Errors made by employers and pension providers have resulted in some individuals receiving either no tax relief on their pension contributions, or receiving tax relief twice. The HMRC investigation into this issue with a number of pension providers is ongoing.</p> answering member printed Lord Bates question first answered 05/03/2019 14:53:25 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1002196

registered interest
date	05/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Baroness Buscombe on 31 October (HL10750), how many (1) women, and (2) men, recorded by HMRC Real Time Information record, who earnt below £11,850 were contributing at work to a net pay pension scheme.
tabling member printed	Baroness Altmann
uin	HL11217
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>HMRC estimates that 1.2m individuals earning below the personal allowance in 2015/16 made workplace pension contributions, reported via Real Time Information (RTI), using net pay arrangements. Around 74% of these individuals are estimated to be female and 26% are estimated to be male.</p><p> </p><p>HMRC estimates that a total of 5.5m individuals made workplace pension contributions using relief at source, reported via RTI in 2015/16. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) was used to estimate earnings for these individuals. The latest information available on individual earnings is published for 2015/16.</p><p> </p><p>The personal allowance in 2015/16 was £10,600, not £11,850, which is the current personal allowance for 2018-19.</p><p> </p><p>(Estimates are rounded to the nearest 100,000)</p> answering member printed Lord Bates grouped question UIN HL11218 question first answered 19/11/2018 16:21:02 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1002197

registered interest
date	05/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Baroness Buscombe on 31 October (HL10750), how many (1) women, and (2) men, recorded by the HMRC Real Time Information record, are contributing at work to a relief at source pension scheme.
tabling member printed	Baroness Altmann
uin	HL11218
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>HMRC estimates that 1.2m individuals earning below the personal allowance in 2015/16 made workplace pension contributions, reported via Real Time Information (RTI), using net pay arrangements. Around 74% of these individuals are estimated to be female and 26% are estimated to be male.</p><p> </p><p>HMRC estimates that a total of 5.5m individuals made workplace pension contributions using relief at source, reported via RTI in 2015/16. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) was used to estimate earnings for these individuals. The latest information available on individual earnings is published for 2015/16.</p><p> </p><p>The personal allowance in 2015/16 was £10,600, not £11,850, which is the current personal allowance for 2018-19.</p><p> </p><p>(Estimates are rounded to the nearest 100,000)</p> answering member printed Lord Bates grouped question UIN HL11217 question first answered 19/11/2018 16:21:02 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

990126

registered interest
date	17/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many pension master trusts operate on a net pay system; and how many master trusts use a relief at source administration system.
tabling member printed	Baroness Altmann
uin	HL10748
answer	answer is ministerial correction date of answer 31/10/2018 answer text <p>The Government does not hold complete data on whether a master trust pension scheme operates net pay or relief at source.</p><p> </p><p>Pension schemes are not required to tell HMRC if they use the net pay arrangement. They do have to register with HMRC to use relief at source.</p><p> </p><p>Pension schemes have only been required to declare whether they are a master trust during tax registration since April 2018. Schemes that were already registered at that date have not been required to inform Her Majesty’s Revenue &amp; Customs that they are a master trust. They are required to inform HMRC if they become or cease to be a master trust.</p><p> </p><p>The tax relief provided under net pay reflects an individual’s marginal rate of tax. Under relief at source, all savers receive a flat rate of 25%, equivalent to the basic rate of tax, regardless of their marginal rate of tax. This means that lower earners in relief at source schemes may receive extra tax relief. Higher and additional rate taxpayers can claim any further relief to which they are entitled from HMRC. This was designed to simplify the administration of personal pensions.</p><p>The government recognises the different impacts of the two systems of paying pension tax relief on pension contributions for workers earning below the personal allowance. To date, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.</p><p> </p><p>However, the government’s ambition for HMRC to become one of the most digitally advanced tax administrations in the world may present opportunities to look afresh at the two systems of paying pension tax relief, to explore the current difference in treatment, and ensure that we can make the most of any new opportunities, balancing simplicity, fairness, and practicality.</p><p> </p><p> </p> answering member printed Lord Bates grouped question UIN HL10749 question first answered 31/10/2018 17:17:18 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

990127

registered interest
date	17/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have to ensure that non-taxpayers who are automatically enrolled in a net pay workplace pension scheme can receive the 25 per cent bonus that they would receive in a relief at source scheme.
tabling member printed	Baroness Altmann
uin	HL10749
answer	answer is ministerial correction date of answer 31/10/2018 answer text <p>The Government does not hold complete data on whether a master trust pension scheme operates net pay or relief at source.</p><p> </p><p>Pension schemes are not required to tell HMRC if they use the net pay arrangement. They do have to register with HMRC to use relief at source.</p><p> </p><p>Pension schemes have only been required to declare whether they are a master trust during tax registration since April 2018. Schemes that were already registered at that date have not been required to inform Her Majesty’s Revenue &amp; Customs that they are a master trust. They are required to inform HMRC if they become or cease to be a master trust.</p><p> </p><p>The tax relief provided under net pay reflects an individual’s marginal rate of tax. Under relief at source, all savers receive a flat rate of 25%, equivalent to the basic rate of tax, regardless of their marginal rate of tax. This means that lower earners in relief at source schemes may receive extra tax relief. Higher and additional rate taxpayers can claim any further relief to which they are entitled from HMRC. This was designed to simplify the administration of personal pensions.</p><p>The government recognises the different impacts of the two systems of paying pension tax relief on pension contributions for workers earning below the personal allowance. To date, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.</p><p> </p><p>However, the government’s ambition for HMRC to become one of the most digitally advanced tax administrations in the world may present opportunities to look afresh at the two systems of paying pension tax relief, to explore the current difference in treatment, and ensure that we can make the most of any new opportunities, balancing simplicity, fairness, and practicality.</p><p> </p><p> </p> answering member printed Lord Bates grouped question UIN HL10748 question first answered 31/10/2018 17:17:18 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

922964

registered interest
date	12/06/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Low Pay
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many employees, excluding self-employed persons, in the UK, that are (1) male, and (2) female, earn less than the personal tax threshold.
tabling member printed	Baroness Altmann
uin	HL8537
answer	answer is ministerial correction date of answer 26/06/2018 answer text <p>Estimates of the number of individuals with total employee earnings less than the Income Tax Personal Allowance across all of their jobs are shown in the table below. The table relates to the 2016-17 tax year when the Personal Allowance was £11,000.</p><p> </p><p>The figures are for people employed and taxed through Pay As You Earn (PAYE) Income Tax. Individuals included in the table may have had more than one job in the year, and their total earnt income from all PAYE employment was below the Personal Allowance.</p><p> </p><table><tbody><tr><td colspan="2"><p>Individuals with total employee earnings less than the Income Tax Personal Allowance from all jobs, 2016-17 tax year (millions)</p></td></tr><tr><td><p>Male</p></td><td><p>4.72</p></td></tr><tr><td><p>Female</p></td><td><p>6.28</p></td></tr><tr><td><p>All</p></td><td><p>11.00</p></td></tr></tbody></table><p> </p><p> </p><p>Notes</p><p>Based on Pay As You Earn data. The earnings definition used is the same as used in the publication, <em>UK Real Time Information, Experimental Statistics</em>. See:</p><p><a href="https://www.gov.uk/government/statistics/uk-real-time-information-experimental-statistics" target="_blank">https://www.gov.uk/government/statistics/uk-real-time-information-experimental-statistics</a></p><p> </p><p> </p> answering member printed Lord Bates question first answered 26/06/2018 12:55:05 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

874356

registered interest
date	28/03/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Low Pay
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is their estimate of the number of (1) employees, and (2) other workers, in the UK who earn less than the personal tax threshold in any one job; and of those, how many are (a) male, and (b) female.
tabling member printed	Baroness Altmann
uin	HL6742
answer	answer is ministerial correction date of answer 09/04/2018 answer text <p>Estimates of the number of individuals with earnings less than the Income Tax Personal Allowance in any one job are shown in the table below. The table relates to the 2015-16 tax year when the Personal Allowance was £10,600.</p><p> </p><p>The figures are for people employed and taxed through Pay As You Earn Income Tax and with self-employment income taxed through Self Assessment. Individuals included in the table may have had more than one job in the year where they earnt below the Personal Allowance. The figures also include individuals with an income above £10,600 in one job, but who also had at least one job with PAYE or self-employment earnings below £10,600 in 2015-16.</p><p> </p><p> </p><table><tbody><tr><td colspan="3"><p>Individuals with earnings less than the Income Tax Personal Allowance in any one job, 2015-16 tax year (millions)</p></td></tr><tr><td><p> </p></td><td><p>Employees <sup>(1)</sup></p></td><td><p>Self employed <sup>(2)(3)</sup></p></td></tr><tr><td><p>Male</p></td><td><p><del class="ministerial">8.34</del><ins class="ministerial">6.83</ins></p></td><td><p>2.11</p></td></tr><tr><td><p>Female</p></td><td><p><del class="ministerial">6.83</del><ins class="ministerial">8.34</ins></p></td><td><p>1.55</p></td></tr><tr><td><p>All</p></td><td><p>15.17</p></td><td><p>3.66</p></td></tr></tbody></table><p> </p><p>Notes</p><ol><li><p>Based on Pay As You Earn data. The earnings definition used is the same as used in the publication, <em>UK Real Time Information, Experimental Statistics</em>.</p></li><li><p>The figures for self-employment income sources are based on the 2015-16 Survey of Personal</p><p>Incomes and consistent with information published in tables 3.9 and 3.10 of HMRC’s Personal Incomes statistics, tables 3.1 to 3.11.</p></li><li><p>Includes those who were trading but made a loss for the tax year.</p></li></ol><p> </p><p> </p> answering member printed Lord Bates question first answered 09/04/2018 13:27:34 question first ministerially corrected 28/06/2018 16:24:54 answering member 1091 label Biography information for Lord Bates previous answer version 51495 answering member printed Lord Bates answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann