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1280053

registered interest
date	25/01/2021
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 many people requested their tax repayments to be considered under HMRC's Time to Pay system in (a) November 2019 and (b) November 2020.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	142806
answer	answer is ministerial correction date of answer 28/01/2021 answer text <p>HMRC’s “Self Service Time to Pay” online payment plan (SSTTP) enables Self-Assessment taxpayers to set up an instalment plan to pay their Self-Assessment liabilities, without the need to contact HMRC directly.</p><p> </p><p>This service was previously available to those Self-Assessment taxpayers with liabilities of up to £10,000. On 24 September 2020 the Chancellor announced that the £10,000 threshold was being increased to £30,000 to increase support for businesses and individuals. Taxpayers using this service can have up to 12 monthly instalments to pay their Self-Assessment tax liabilities.</p><p> </p><p>In the period 1 November to 30 November 2019, 109 SSTTP arrangements were set up, to pay Self-Assessment liabilities totalling £295,092. In the period 1 November to 30 November 2020, 5,248 SSTTP arrangements were set up, to pay Self-Assessment liabilities totalling £12,291,633.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/01/2021 17:15:04 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

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

1243518

registered interest
date	14/10/2020
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, what plans he has for the further roll out the comprehensive communications plan from October 2020 to the end of the 2020-21 tax year.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	103440
answer	answer is ministerial correction date of answer 19/10/2020 answer text <p>It is not possible to answer this question in detail, without further information about the specific plan referred to.</p><p> </p><p>The Honourable Member may wish to note that for the forthcoming Self-Assessment deadline HMRC are developing an integrated external campaign which includes direct communications, social media, press and stakeholder management. HMRC would like taxpayers to complete and file their tax return early, so they can plan and budget and ultimately pay the tax they owe. HMRC’s communications will include messages to explain the support available to taxpayers who have been affected financially by COVID-19 and who cannot pay in full by the deadline.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/10/2020 07:51:43 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1243064

registered interest
date	13/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Infrastructure: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the status is of the Infrastructure Finance Review.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	102694
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>The Government is committed to ensuring that businesses and infrastructure projects have access to the finance they need.</p><p>In March 2019, the Government launched the Infrastructure Finance Review, to examine how it can best support infrastructure investment in the future. The review will be concluded in the Autumn.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/10/2020 12:45:38 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1242432

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Declaration Services Programme: Coronavirus
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 effect of the covid-19 outbreak on the transfer of businesses to the Customs Declaration Service model.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	101981
answer	answer is ministerial correction date of answer 15/10/2020 answer text <p>The Government is committed to delivering an operating customs model by December 2020 as set out in the Withdrawal Agreement, with the introduction of customs controls over a period from 1 January 2021.</p><p>The Government keeps its delivery plans for the Customs Declaration Service under continuous review, alongside input from software developers, Community Systems Providers and Express Operators, in order to ensure that any impacts from the COVID-19 pandemic are considered.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/10/2020 11:59:03 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1241183

registered interest
date	07/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Minimum Wage: Non-payment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many employers have been convicted of offences related to under-payment of the National Living Wage and National Minimum Wage in the last two years.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	100302
answer	answer is ministerial correction date of answer 12/10/2020 answer text <p>HMRC enforce the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business, Energy and Industrial Strategy (BEIS).</p><p> </p><p>Breaches of NMW legislation are normally a civil (non-criminal) matter which attract penalties of up to 200% of the identified wage arrears and public naming.</p><p> </p><p>Prosecutions can be lengthy and cause delays in recovering arrears for workers and do not necessarily guarantee payment. HMRC therefore balance recovering NMW arrears for workers as quickly as possible with the robust enforcement of NMW when deciding whether to pursue prosecution. Prosecution is reserved for the most serious NMW offences involving obstruction, falsifying of documents or wilful failure to pay workers the minimum wage, and such cases are referred to the CPS who decide whether to prosecute.</p><p> </p><p>In the last two years (2018/19 – 2019/20), HMRC have completed nearly 6,400 NMW investigations, identifying over £45 million in arrears for nearly 485,000 workers, issuing over £35.5 million in penalties, and resulting in one conviction.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/10/2020 16:39:41 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell