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1313000

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Ethnic Groups
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 effect on members of ethnic minority communities of the changes to IR35 rules which came into effect in April 2021.
tabling member constituency	Chipping Barnet
tabling member printed	Theresa Villiers
uin	129
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The off-payroll working rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 set out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p> </p><p>As set out in the TIIN, the reform of the off-payroll working rules is not anticipated to have an impact on groups sharing protected characteristics.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:53:15 answering member 3991 label Biography information for Jesse Norman
tabling member	1500 label Biography information for Theresa Villiers

1313035

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
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 compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	228
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The Loan Charge was legislated in Finance Act 2017, following the normal Parliamentary process.</p><p> </p><p>The Loan Charge is not retrospective. It is a new charge on disguised remuneration loan balances outstanding at 5 April 2019 and was announced three years before the legislation took effect.</p><p> </p><p>Lord Morse conducted an independent Review of the Loan Charge. His report was published in December 2019 and the Government welcomed his finding that the Loan Charge was a justified policy to draw a line under use of disguised remuneration tax avoidance.</p><p> </p><p>The Government accepted all but one of the Review’s 20 recommendations. This included a recommendation that the Loan Charge should only apply to disguised remuneration loans which were entered into after 9 December 2010.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:05:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313036

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason HMRC did not reject tax returns where loan charge schemes were listed in the most recent period for which data is available.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	229
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.</p><p> </p><p>HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: <a href="https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:09:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313037

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Data Protection
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment the Government has made of the potential infringement of privacy as a result of amendments to HMRC’s civil information powers.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	230
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>There are strong legal restrictions on HMRC’s use of their civil information powers. These restrictions protect taxpayer privacy and have not been affected by the amendments to HMRC’s civil information powers.</p><p> </p><p>All HMRC requests for documents and information issued under these powers must adhere to strict criteria. These must be reasonably required for the purpose of checking the tax position or collecting a tax debt of a taxpayer. Safeguards introduced with the Financial Institution Notices ensure that HMRC will maintain this standard. For example, the notices must be approved by an authorised officer who must pass a test every three years to retain their status. Taxpayers and financial institutions can challenge HMRC’s decision to issue a notice using the judicial review procedure. A review on the use of this power will also be reported annually to Parliament.</p><p> </p><p>HMRC have consulted with the Information Commissioner’s Office to ensure this legislative change complies with UK GDPR and identify and minimise any associated data protection risks.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:06:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313299

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Musical Instruments: Customs
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 13 April 2021 to Question 174927, whether there is a reciprocal exemption in place for musical instruments when leaving and entering the EU, so that musicians carrying portable musical instruments for professional purposes do not need (a) to make a customs declaration and (b) a carnet.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	384
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The EU operates both a Temporary Admission procedure and a Returned Goods Relief. However, the management of EU import and export procedures is the responsibility of the customs authorities of its Member States so it is important that travellers/traders confirm the processes at their port of arrival and any conditions or procedures that may apply. Information can be found at <a href="https://ec.europa.eu/taxation_customs/customs_en" target="_blank">https://ec.europa.eu/taxation_customs/customs_en</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:48:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1313398

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what limitations are placed on holiday entitlement for people who have been on furlough.
tabling member constituency	New Forest West
tabling member printed	Sir Desmond Swayne
uin	29
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>Employees can take holiday while on furlough. If an employee is flexibly furloughed, then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours.</p><p> </p><p>Employees should not be placed on furlough for periods simply because they are on holiday. This means that employees should only be placed on furlough because their employer’s operations have been affected by the coronavirus pandemic and not just because they are on paid leave. This also applies during peak leave periods such as late December and early January.</p><p> </p><p>Existing legislation means that furloughed employees continue to accrue leave as per their employment contract. The employer and employee can agree to vary holiday entitlement as part of the furlough agreement. However, almost all workers are entitled to 5.6 weeks of statutory paid annual leave each year which they cannot go below; for workers who work a five-day week, this amounts to 28 days each year.</p><p> </p><p>Working Time Regulations (WTR) require holiday pay to be paid at the employee’s normal rate of pay or, where the rate of pay varies, calculated on the basis of the average pay received by the employee in the previous 52 working weeks. Therefore, if a furloughed employee takes holiday, the employer should pay them their usual holiday pay in accordance with the WTR. Employers will be obliged to pay additional amounts over the CJRS grant, although they will have the flexibility to restrict when leave can be taken if there is a business need. This applies for both the furlough period and the recovery period.</p><p> </p><p>If an employee usually works bank holidays then the employer can agree that this is included in the grant payment. If the employee usually takes the bank holiday as leave then the employer would either have to top up their pay to their usual holiday pay, or give the employee a day of holiday in lieu.</p><p> </p><p>During this unprecedented time the policy on holiday pay during furlough is being kept under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 15:26:46 answering member 3991 label Biography information for Jesse Norman
tabling member	55 label Biography information for Sir Desmond Swayne

1313449

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will review the High Income Child Benefit Tax Charge to remove the disparity between a household with two individual incomes of £49,000 that receives full child benefit entitlement and a single parent household income of £50,000 that is required to pay the High Income Child Benefit Tax Charge.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	521
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support for families is targeted at those who need it most. The tax charge applies to anyone with an individual income over £50,000 who claims Child Benefit, or whose partner claims it.</p><p> </p><p>HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. Basing HICBC on household incomes would mean finding out the incomes of everyone in each of the 7.8 million households currently registered for Child Benefit. This would effectively introduce a new means test, which would be costly to administer and create burdens on the majority of families who receive Child Benefit.</p><p> </p><p>The Government has no current plans to review HICBC but as with all elements of tax policy, keeps this under review as part of the annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:50:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna