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1309136

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many IR35 cases have been pursued through tribunals and the courts.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181049
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181050 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1251413

registered interest
date	12/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Buildings: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on essential repairs to pre-1919 properties.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	114942
answer	answer is ministerial correction date of answer 17/11/2020 answer text <p>There was previously a zero rate of VAT on restorative work to listed and historic buildings. However, the relief was mainly being used to carry out extension work, which was contrary to the intent of the legislation to preserve heritage, and was removed following consultation in 2012.</p><p> </p><p>The Government has no current plans to change the VAT treatment of restorative construction work on listed and historic buildings.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/11/2020 10:40:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1231245

registered interest
date	03/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Members: Correspondence
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to respond to the correspondence of 19 June 2020 from the hon. Member for Glasgow North West on access to the Self-Employment Income Support Scheme and amendments and submissions made after 26 March.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	84702
answer	answer is ministerial correction date of answer 08/09/2020 answer text <p>HM Treasury asked HMRC to respond as they have operational responsibility for the Self-Employment Income Support Scheme. Ruth Stanier, Director General, duly replied to the correspondence on 7 September. HMRC apologise for the delay in replying.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/09/2020 15:18:34 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1198278

registered interest
date	01/06/2020
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, whether he would make a change in the Self-Employment Income Support Scheme regulations to allow the 2019-20 tax year results to be used in calculations for payments made under that scheme.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	52155
answer	answer is ministerial correction date of answer 04/06/2020 answer text <p>It has not been possible to include those who began trading after the 2018-19 tax year in the Self-Employment Income Support Scheme. This was a very difficult decision and it was taken for practical reasons. It is correct that individuals can now submit Income Tax Self Assessment returns for 2019-20, but there would be significant risks for the public purse if the Government relied on these returns for the scheme. HMRC would not be able to distinguish genuine self-employed individuals who started trading in 2019-20 from fake applications by fraudulent operators and organised criminal gangs seeking to exploit the SEISS. The Government cannot expose the tax system to these risks.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS. However, the newly self-employed may still be eligible for other financial support provided by the Government. The SEISS is one element of a comprehensive package of support for individuals and businesses, including the newly self-employed. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at: <a href="http://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/06/2020 15:55:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1197512

registered interest
date	20/05/2020
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, when he plans to make an announcement on the next stage of the Self-Employment Income Support Scheme.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	49748
answer	answer is ministerial correction date of answer 02/06/2020 answer text <p>The Chancellor of the Exchequer announced an extension to the Self-Employment Income Support Scheme on 29 May.</p><p> </p><p>Eligible individuals whose business is adversely affected by COVID-19 will be able to claim a second and final grant when the scheme reopens for further applications in August. Individuals will be able to claim a taxable grant worth 70 per cent of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits and capped at £6,570 in total.</p><p> </p><p>There will be no further changes and no further extensions to the scheme, which continues to be one of the most generous in the world.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 48303 48384 48652 49040 question first answered 02/06/2020 10:36:05 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1183720

registered interest
date	09/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Proof of Identity
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 the potential merits of including the Post Office Document Certification service in the list of approved document certifiers for HMRC services.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	26930
answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>HMRC currently have no plans to ask the Post Office to provide document verification services.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2020 14:43:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan