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1176006

registered interest
date	04/02/2020
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 timetable is for the publication of the National Infrastructure Strategy.
tabling member constituency	Barnsley Central
tabling member printed	Dan Jarvis
uin	12270
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Government will be publishing the National Infrastructure Strategy alongside the Budget on 11 March.</p><p> </p><p>The Strategy will set out further details of the Government’s plan to increase investment to transform the UK’s infrastructure; and respond to the recommendations made by the National Infrastructure Commission in the National Infrastructure Assessment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 11:21:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4243 label Biography information for Dan Jarvis

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

1175563

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	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the review of changes to off-payroll working rules will recognise that freelance contractors are not employees.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	11565
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11566 11567 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1175564

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	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the ongoing review of changes to off-payroll working rules will estimate the additional tax revenue that will be raised as a result of the proposed changes.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	11566
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11565 11567 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1175565

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	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether any estimate of potential additional tax revenues that may be accrued as a result of changes to off-payroll working rules will also account for the loss of tax revenues should contractors stop working, move abroad or go out of business due to the proposed changes.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	11567
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11565 11566 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1175578

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	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to ensure taxpayers are adequately informed of the implications of Disclosure of tax avoidance schemes (DOTAS) registration; and if he will make a statement.
tabling member constituency	Wycombe
tabling member printed	Mr Steve Baker
uin	11487
answer	answer is ministerial correction date of answer 11/02/2020 answer text <p>Under the Disclosure of Tax Avoidance Scheme (DOTAS) regime introduced in 2004, promoters of a tax scheme are required to notify HM Revenue and Customs (HMRC) where a scheme contains various hallmarks of tax avoidance. Once notified, HMRC send the promoter a Scheme Reference Number (SRN) to give to any user of the scheme. Users must then include the reference number on their tax return. This helps identify users to HMRC for possible investigation.</p><p> </p><p>Since 2009 promoters have been required to inform their clients that disclosure under DOTAS does not represent approval of the scheme by HMRC. Employers involved in disguised remuneration schemes and promoters are legally obliged to inform their employees and clients via forms AAG7 or AAG6. Both forms AAG6 and AAG7 make it absolutely clear that the recipient is involved in a disclosed tax avoidance scheme, that the scheme is not HMRC approved, and that DOTAS registration means the recipient is likely to be investigated for tax avoidance by HMRC.</p><p>Failure to inform clients carries a penalty of £5,000 per failure for promoters, and up to the same amount per employee, for employers.</p><p> </p><p>Further information about forms AAG6 and AAG7 is available at the links below: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491693/AAG6_10_15.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491693/AAG6_10_15.pdf</a>; <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491713/AAG7_10_15.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/491713/AAG7_10_15.pdf</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/02/2020 09:25:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4064 label Biography information for Mr Steve Baker

1175598

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	Employment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what figures are available from HMRC's (a) Real Time Information data or (b) other data sources on the average wage at which previously unemployed people move into employment.
tabling member constituency	East Hampshire
tabling member printed	Damian Hinds
uin	11499
answer	answer is ministerial correction date of answer 11/02/2020 answer text <p>Unfortunately, HM Revenue and Customs (HMRC) do not hold sufficient information on unemployment within the Real-Time Information (RTI) system or other datasets. Therefore, HMRC are not able to provide information on previously unemployed persons.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/02/2020 14:34:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3969 label Biography information for Damian Hinds

1175614

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	Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT from sales of eBooks.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	11597
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal event process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 12:56:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin

1175745

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	Valuation Office Agency
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what impact assessment his Department undertook in advance of the decision to close regional offices of the Valuation Office Agency.
tabling member constituency	St Albans
tabling member printed	Daisy Cooper
uin	11679
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The VOA's People and Locations strategy has been designed to ensure that the Agency is more efficient and more effective, by using fewer resources. The VOA will be moving into fewer offices, in strategic locations. This balances affordability and geographic coverage, and also recognises the impact on staff. As part of this process the VOA has carried out Equality Impact Assessments, which are reviewed.</p><p> </p><p>By consolidating into a smaller number of higher-quality buildings, the VOA will be able to support its staff in adapting to a more flexible way of working, delivering services to its customers in a more cost-effective and sustainable way.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 13:01:02 answering member 3991 label Biography information for Jesse Norman
tabling member	4769 label Biography information for Daisy Cooper