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1277017

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free Allowances: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 September 2020 to Question 906670 on Duty Free Allowances: Northern Ireland, what guidance was issued, on what date that guidance was issued, and to whom that guidance was issued.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	138401
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>HMRC published guidance in the fourth quarter of 2020 relating to tax arrangements under the Northern Ireland Protocol, including duty free allowances, on GOV.UK. This guidance can be found through the following links:</p><p> </p><p>General guidance with respect to VAT: <a href="https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021" target="_blank">https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021</a></p><p> </p><p>General guidance with respect to excise: <a href="https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu" target="_blank">https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu</a></p><p> </p><p>Guidance on duty-free allowances: <a href="https://www.gov.uk/duty-free-goods" target="_blank">https://www.gov.uk/duty-free-goods</a></p><p> </p><p>Public notice on UK customs information: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948077/UK_customs_information_Northern_Ireland.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948077/UK_customs_information_Northern_Ireland.pdf</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 09:36:45 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

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

1246577

registered interest
date	23/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the 31 January 2021 deadline for submitting tax returns during the covid-19 outbreak.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	108210
answer	answer is ministerial correction date of answer 02/11/2020 answer text <p>There are no plans to move the Self-Assessment (SA) filing date from 31 January 2021. However, the Government recognises that some taxpayers may have difficulty submitting their SA return due to the impact of COVID-19 on their personal circumstances.</p><p> </p><p>HMRC do not charge penalties for failure to submit a return on time where taxpayers have a reasonable excuse. HMRC’s current guidance explains that they will accept the impact of COVID-19 as a reasonable excuse for submitting a return late, provided that taxpayers explain how they were affected and submit the return as soon as they can. More information is available in the HMRC online guidance covering the reasonable excuse provisions.</p><p> </p><p>The Government urges taxpayers to submit returns on time where possible. Where taxpayers or their agents are struggling to get the information they need to submit a return by 31 January, they can complete it using provisional figures and give HMRC the actual figures as soon as they can.</p><p>Taxpayers who are unable to pay all of their SA tax due on 31 January can access HMRC’s enhanced Time to Pay (TTP) arrangements. HMRC have recently enhanced their self-serve, online TTP service.</p><p> </p><p>This now allows liabilities of up to £30,000 – increased from £10,000 - to be paid in up to 12 instalments without having to contact HMRC beforehand.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/11/2020 16:44:11 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell