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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