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1175541

registered interest
date	03/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure people selling residential properties which may lead to a potential capital gains tax payment are aware of the changes to that tax which will be introduced from 6 April 2020.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	11458
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>From 6 April 2020 anyone disposing of a UK residential property on which a chargeable gain arises, such as on a second home or a rental property, will be required to report and pay any capital gains tax due within 30 days of the completion of the sale.</p><p> </p><p>HMRC recognise that this is a significant change and are starting to roll out a comprehensive communications plan, so that people understand what the changes mean for them and what they need to do.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 12:54:12 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1175543

registered interest
date	03/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
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 report from the Office of Tax Simplification entitled Inheritance Tax Review, second report: Simplifying the design of Inheritance Tax, published July 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	11460
answer	answer is ministerial correction date of answer 06/02/2020 answer text The Office of Tax Simplification have produced two reports on inheritance tax on both the administration of the tax and its policy design. The Government will consider the recommendations made, and as is customary for tax policy, any changes to inheritance tax will be delivered through a future fiscal event. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 13:02:59 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1174853

registered interest
date	30/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Infrastructure: Capital Investment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to make an assessment of the effectiveness of the UK Guarantees Scheme in relation to infrastructure investment.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	10320
answer	answer is ministerial correction date of answer 04/02/2020 answer text <p>The Infrastructure Finance Review was launched at the Spring Statement 2019 and consulted on how the Government can best support private investment in infrastructure. This included consulting on the Government’s existing financial tools, such as the UK Guarantees Scheme. The review will conclude alongside the upcoming National Infrastructure Strategy at the Spring Budget 2020. The Strategy will set out the Government’s long-term ambitions for economic infrastructure, to ensure that the benefits of a prospering economy are felt across the whole of the UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/02/2020 16:58:21 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1174209

registered interest
date	29/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 1 July 2019 to Question 268996 on taxation: self-assessment, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	9608
answer	answer is ministerial correction date of answer 03/02/2020 answer text <p>The 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018, and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.</p><p> </p><p>The value of payments attributed to late filing penalties for people filing late and after 31 January for these two tax years has been provided below.</p><p> </p><table><tbody><tr><td><p>Tax Year penalty relates to</p></td><td><p>Penalty payments</p></td></tr><tr><td><p>2016-17</p></td><td><p>£106,244,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>£63,956,000</p></td></tr></tbody></table><p> </p><p>Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and the live SA system.</p><p> </p><p>This analysis is based on penalties created and payments received to 3 January 2020. The 2017-18 figures cover a period of 11 months. The 2016-17 figures cover a period of 23 months. HMRC anticipate that more penalties will be issued and paid in relation to 2017-18, so it is not possible to make meaningful comparisons between the two sets of figures.</p><p> </p><p>The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.</p><p> </p><p>These late filing penalties relate to:</p><p>• Individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file</p><p>• Individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year</p><p>• Individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification</p><p> </p><p>As with the answer to PQ268996, the figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.</p><p> </p><p>Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations and to file their returns on time.</p><p> </p><p>HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do are not disadvantaged.</p><p> </p><p>Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.</p><p> </p><p>HMRC will not know if a taxpayer has a reasonable excuse or no longer needs to file a return until they inform HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/02/2020 13:41:01 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1172254

registered interest
date	21/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Borders: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when and where the next meeting of the Northern Ireland Borders Steering Group is scheduled to take place.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	6026
answer	answer is ministerial correction date of answer 27/01/2020 answer text <p>The Northern Ireland Steering Group does not have its next meeting date or location planned. Members of the Steering Group will continue to be included in future engagement.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/01/2020 10:16:28 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1170923

registered interest
date	15/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Declaration Services Programme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether all traders were transferred to the Customs Declaration Service by 1 January 2020; and whether that service is fully operational.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	3680
answer	answer is ministerial correction date of answer 20/01/2020 answer text <p>I refer the Hon. Member to the answer given on 9 September 2019 (UIN 286140). The migration of traders to the Customs Declaration Service (CDS) is planned to be completed by late 2020. CDS can accept all types of import and export declarations and the final elements of IT functionality will be delivered by the end of March. HMRC are dual running the CHIEF system alongside CDS until all trader migration is completed.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2020 16:13:59 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1169760

registered interest
date	09/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Border Delivery Group: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the Border Delivery Group has met in Northern Ireland since 13 December 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	1698
answer	answer is ministerial correction date of answer 14/01/2020 answer text <p>The Border Delivery Group (BDG) has not met any parties face to face within Northern Ireland during the dates specified. BDG has engaged in London with Northern Ireland Government departments (Border Force NI, DAERA, NIO and FSA NI) during this period.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/01/2020 14:01:39 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1144463

registered interest
date	03/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Declaration Services Programme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he expects all businesses to have migrated to the Customs Declaration Service model.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	286140
answer	answer is ministerial correction date of answer 09/09/2019 answer text CDS is a live service and some traders are using it to make declarations. The final elements of IT functionality will be delivered in the late autumn and further trader migration will take place over the course of a year, completing late 2020. HMRC are dual running the CHIEF system alongside CDS until all trader migration is completed. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/09/2019 12:47:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1134803

registered interest
date	26/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Borders: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the Northern Ireland Borders Steering Group, run by the Borders Delivery Group has met since 7 December 2018.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	269656
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>The Northern Ireland Borders Steering Group, run by the Border Delivery Group met on 27 February 2019. Members of the Steering Group were also included in a wider stakeholder call on 15 March 2019.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:47:11 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1134447

registered interest
date	25/06/2019
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 much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	268996
answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>Analysis of self-assessment penalty data is complex and HMRC are currently investigating whether it is possible to provide the requested figures. I shall write to the Honourable Member shortly and place a copy of the letter in the Library of both Houses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:54:22 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell