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1312944

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	Digital Technology: Taxation
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 implications for his policies of resolution 2370, entitled fighting fiscal injustice: the work of the OECD on taxation of the digital economy, passed at the Council of Europe on 20 April 2021; and whether the Government plans to take steps following the passing of that resolution.
tabling member constituency	Henley
tabling member printed	John Howell
uin	180
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The Government notes the resolution and welcomes the Council’s support for the work of the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS).</p><p> </p><p>The Government has been proactive in pressing for an international solution to the tax challenges posed by digitisation of the economy for a number of years.</p><p> </p><p>It is a Government priority to reach a comprehensive global solution this year which includes outputs on both OECD Pillars: on both reallocation of taxing rights and minimum taxation.</p><p> </p><p>Reaching agreement on this would be a major multilateral achievement that introduces stability into the international tax landscape.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:12:55 answering member 3991 label Biography information for Jesse Norman
tabling member	1606 label Biography information for John Howell

1312962

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	UK Trade with EU: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor o the Exchequer, what assessment she has made of the potential effect on consumers of increases to custom charges on products sent between the EU and the UK.
tabling member constituency	South Leicestershire
tabling member printed	Alberto Costa
uin	313
answer	answer is ministerial correction date of answer 19/05/2021 answer text The UK-EU Trade and Cooperation Agreement seeks to reduce the costs for traders of customs processes introduced following the end of the transition period with the EU. It supports efficient customs arrangements and ensures that goods originating in the EU or UK are not subject to tariffs. For goods that do not meet requirements of the rules of origin, tariffs still apply. Products sent between the EU to the UK may also be liable for other charges such as excise duty and import VAT. The extent to which any of these charges and impacts feed through to consumer prices is based on a range of factors including individual business decisions. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:10:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4439 label Biography information for Alberto Costa

1312285

registered interest
date	27/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	What recent discussions he has had with his international counterparts on the potential merits of co-ordinated taxation of multinational companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	914860
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>The UK has been at the forefront of global efforts to update the international corporation tax framework in response to challenges created by digitisation, and it has played an active role at the OECD in helping to develop a comprehensive two-pillar solution.</p><p> </p><p>The Chancellor has made it a priority of the UK’s G7 presidency to support progress towards a final agreement by mid-2021 and he has regular discussions with his counterparts on these issues.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/04/2021 11:49:53 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1312401

registered interest
date	27/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason the VAT charge on PCR tests is 20 per cent.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	188136
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>VAT is a broad-based tax on consumption and the standard rate of 20% normally applies to most goods and services, including PCR tests. However, medical testing administered by registered health professionals is exempt from VAT.</p><p>The Government also continues to offer free Covid-19 testing for those with Covid-19 symptoms, and everyone in England, including those without symptoms, are able to take a free rapid coronavirus test twice a week.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:25:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1312029

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Government Assistance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to support an increase in freelance working.
tabling member constituency	Preston
tabling member printed	Sir Mark Hendrick
uin	187153
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The Government recognises the importance of supporting the self-employed, including freelancers, during the COVID-19 outbreak and has taken steps to deliver a very substantial economic support package, designed to provide individuals and businesses with the assistance and certainty they need over the course of the pandemic. This includes over £33bn of support provided to eligible self-employed individuals through the Self-Employment Income Support Scheme (SEISS), as well as increased levels of Universal Credit, Extended Loss Carry Back rules, the Recovery Loan scheme, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.</p><p> </p><p>As restrictions are eased, economic activity and demand will gradually pick up as a result, and the Government will continue to consider how it can support all parts of the labour market, recognising that businesses will need some time to recover and adapt.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:26:41 answering member 3991 label Biography information for Jesse Norman
tabling member	473 label Biography information for Sir Mark Hendrick

1312064

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Horses: Customs and 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 the removal of customs and VAT guarantees for the temporary admission of thoroughbreds to Great Britain for racing and breeding purposes; and if he will make a statement.
tabling member constituency	Tewkesbury
tabling member printed	Mr Laurence Robertson
uin	187135
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>Under new rules introduced on 1 January 2021, most businesses no longer need to provide a guarantee if they are granted full authorisation from HMRC for the Temporary Admission procedure in Great Britain. This means that authorised importers of racehorses will generally not be required to provide upfront security for customs and VAT liabilities, and subject to the horses being re-exported as per the Temporary Admission rules, import duties would not become payable.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:24:44 answering member 3991 label Biography information for Jesse Norman
tabling member	253 label Biography information for Mr Laurence Robertson

1312075

registered interest
date	26/04/2021
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, how many people are required to make payments under the Loan Charge as of 26 April 2021.
tabling member constituency	Glasgow South West
tabling member printed	Chris Stephens
uin	187261
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC’s latest estimates of those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.</p><p> </p><p>As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.</p><p> </p><p>The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 185325 187285 question first answered 29/04/2021 09:35:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4463 label Biography information for Chris Stephens

1312077

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Deductions
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 umbrella companies comply with legislation on the deduction of employers’ taxes from contractors’ pay.
tabling member constituency	Glasgow South West
tabling member printed	Chris Stephens
uin	187263
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>Like all employers, umbrella companies are responsible for paying employer National Insurance contributions (NICs) where they are due. Employers cannot, by law, deduct employer NICs from an employee's gross pay. The payment of employer NICs out of the umbrella company’s fee may be shown on the same payslip as deductions, such as Income Tax, from the employee’s gross pay, so that it can look as if an individual is paying the employer NICs, when this is not actually the case.</p><p> </p><p>New rules came into force from 6 April 2020 requiring all agency workers to be given a Key Information Document by an agency before agreeing terms, including when the agency worker is engaged through an umbrella company. Key Information Documents set out details about the engagement, including rates of pay. This allows workers to see how deductions and fees are made through the labour supply chain and how this affects their gross pay and net pay.</p><p> </p><p>When set up and operated correctly, umbrella companies comply with tax and NICs legislation. Umbrella company employees who believe that an umbrella company is not complying with its tax or NICs obligations can report it to HM Revenue and Customs: <a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc" target="_blank">https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 187287 question first answered 29/04/2021 09:30:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4463 label Biography information for Chris Stephens

1312101

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187240
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>A number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p> </p><p>In addition to schemes subject to the Loan Charge; since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance, including offences related to disguised remuneration. These have resulted in over 100 years of custodial sentences. The majority of these convictions relate to promoters.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:28:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1312104

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with HMRC on its reported engagement with contractors who used disguised remuneration schemes.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187242
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HM Revenue and Customs (HMRC) do not engage in, or enter into, disguised remuneration (DR) schemes. It is possible for a contractor providing services to HMRC to use a DR scheme without the department’s knowledge or participation. Where HMRC become aware of a contractor who is using a DR scheme, they take robust compliance action, including immediate action to terminate the engagement. These individuals are subject to the same tax compliance action in respect of their DR scheme use as any other scheme user.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:09:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle