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1252092

registered interest
date	16/11/2020
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 estimate his Department has made of the number of (a) men, (b) women and (c) other gender identities who have made claims under the extended Coronavirus Job Retention Scheme.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	115807
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>HMRC have published statistics on the Coronavirus Job Retention Scheme (CJRS). These include information on the employments supported by the CJRS broken down by the employees’ gender. The statistics can be found here: <a href="https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics" target="_blank">https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics</a>. The statistics do not show other gender identities because HMRC do not hold that information.</p><p> </p><p>HMRC will publish statistics on the CJRS extension in due course. The date of publication will be pre-announced on GOV.UK. HMRC continue to monitor the use of these statistics and make improvements as necessary.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/11/2020 17:30:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1252148

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the eligibility criteria for the Self-Employed Income Support Scheme prior to the application process opening for the third grant to allow people represented by #ExcludedUK to access that scheme.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	115841
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The practical issues that prevented the Government from being able to include company owner-managers in the original Self-Employment Income Support Scheme, namely the inability of HM Revenue and Customs (HMRC) to verify the source of their dividend income without introducing unacceptable levels of fraud risk, still remain. Similarly, the practical issues that prevented the Government from being able to include the newly self-employed in 2019-20 in the original SEISS, namely that HMRC will not have access to their self-assessment returns in order to verify their eligibility, still remain.</p><p> </p><p>The Government has tried to target the SEISS at those who most need it through a maximum £50,000 threshold for average trading profits, and the requirement to earn 50 per cent or more of income from self-employment.</p><p> </p><p>As previously announced, new eligibility criteria have been introduced for the third SEISS grant in order to ensure that it will only be available to self-employed traders who are facing reduced demand or those who are temporarily unable to trade due to COVID-19.</p><p> </p><p>The Government has acknowledged that it has not been possible to support everyone as they might want. Those ineligible for the SEISS may still be eligible for other elements of the package of financial support available, including tax deferrals, rental support, self-isolation support payments and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/11/2020 17:14:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna

1252208

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Relations with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what contingency plans he has with respect to the UK's future relationship with the EU in the event of manufacturers encountering difficulties with importing components after the transition period.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	115537
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The Government has provided extensive guidance to traders to support them in their preparations for the end of the transition period, including publishing the detailed Border Operating Model to help traders take the necessary steps.</p><p> </p><p>Recognising the impact of coronavirus on businesses’ ability to prepare, the UK Government has taken the decision to introduce the new border controls in three stages up until 1 July 2021. From 1 January to 30 June, traders when importing non-controlled EU goods to GB will have the option to make a declaration in their own records at the time of import followed by a supplementary declaration up to 175 days later, which provides traders and intermediaries with more time to prepare.</p><p> </p><p>HMRC continue to work closely with industry to ensure they are engaging with the new requirements and can take the necessary steps to prepare, including through the latest public information campaign, cross-Government industry steering groups, webinars and events.</p><p> </p><p>HMRC will continue to engage with industry beyond the end of the transition period to understand any concerns and identify any further support that HMRC can provide.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/11/2020 17:25:25 answering member 3991 label Biography information for Jesse Norman
tabling member	1546 label Biography information for Angus Brendan MacNeil

1252212

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Relations with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what contingency plans he has with respect to the UK's future relationship with the EU in the event of a UK-based companies experiencing tax and trading difficulties after the transition period.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	115541
answer	answer is ministerial correction date of answer 24/11/2020 answer text <p>The Government has provided extensive guidance to traders to support them in their preparations for the end of the transition period, including publishing the detailed Border Operating Model to help traders take the necessary steps.</p><p> </p><p>The Government continues to work closely with industry to ensure they are engaging with the new requirements and can take the necessary steps to prepare, including through the latest public information campaign, cross-Government industry steering groups, webinars and events.</p><p> </p><p>The Government will continue to engage with industry beyond the end of transition period to understand any concerns and identify any further support required.</p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/11/2020 15:44:18 answering member 3991 label Biography information for Jesse Norman
tabling member	1546 label Biography information for Angus Brendan MacNeil

1252242

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 effect of the covid-19 pandemic on income tax reliefs granted under the Seafarers Earnings Deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115605
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The Seafarers Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>The Government has made support available for seafarers through many other measures. It has ensured that people who need it have received help with their utility bills, had access to mortgage and consumer credit holidays and could benefit from temporary welfare measures, including an increase to the Universal Credit standard allowance and Working Tax Credit basic element.</p><p> </p><p>The Government has taken recent steps to ensure that seafarers receive pay protection through the National Minimum Wage, ensuring that more than 10,000 seafarers across the UK will no longer be undercut. This builds on the Government’s work to help British maritime workers throughout the COVID-19 pandemic.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115606 question first answered 19/11/2020 17:19:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252243

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will bring forward measures in the Comprehensive Spending Review to ensure that merchant seafarers who no longer meet the qualifying criteria for the Seafarers Earnings Deduction as a result of the effect of the covid-19 pandemic on the shipping industry are compensated for losses in annual income; and if he will make a statement.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115606
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The Seafarers Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>The Government has made support available for seafarers through many other measures. It has ensured that people who need it have received help with their utility bills, had access to mortgage and consumer credit holidays and could benefit from temporary welfare measures, including an increase to the Universal Credit standard allowance and Working Tax Credit basic element.</p><p> </p><p>The Government has taken recent steps to ensure that seafarers receive pay protection through the National Minimum Wage, ensuring that more than 10,000 seafarers across the UK will no longer be undercut. This builds on the Government’s work to help British maritime workers throughout the COVID-19 pandemic.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115605 question first answered 19/11/2020 17:19:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252244

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the annual total of the Seafarers Earnings Deduction was in each year from 2006-07 to 2019-20.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115607
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The estimated number of qualifying claimants and cost to the Exchequer of Seafarers Earnings Deduction (SED) from 2008-09 to 2019-20 is presented in the table below.</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Estimated cost to the Exchequer of Seafarers Earnings Deduction (£m)</strong></p></td><td><p><strong>Estimated number of qualifying claimants for Seafarers Earnings Deduction</strong></p></td></tr><tr><td><p><strong>2008-09</strong></p></td><td><p>160</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2009-10</strong></p></td><td><p>170</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2010-11</strong></p></td><td><p>180</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2011-12</strong></p></td><td><p>195</p></td><td><p>19,000</p></td></tr><tr><td><p><strong>2012-13</strong></p></td><td><p>250</p></td><td><p>20,000</p></td></tr><tr><td><p><strong>2013-14</strong></p></td><td><p>280</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2014-15</strong></p></td><td><p>280</p></td><td><p>23,000</p></td></tr><tr><td><p><strong>2015-16</strong></p></td><td><p>250</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2016-17</strong></p></td><td><p>240</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2017-18</strong></p></td><td><p>240</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2018-19</strong></p></td><td><p>260</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2019-20</strong></p></td><td><p>280</p></td><td><p>22,000</p></td></tr></tbody></table><p> </p><p>Comparable figures prior to 2008-09 are not held.</p><p> </p><p>The estimated cost to the Exchequer of SED from 2012-13 to 2019-20 and the estimated number of qualifying claimants for SED from 2017-18 to 2018-19 was published in HMRC’s non-structural tax relief statistics, which can be found here: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p><p>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115608 question first answered 19/11/2020 16:58:43 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252245

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many qualifying claimants there were for seafarers earnings deduction in each year between 2006-07 and 2019-20.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115608
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The estimated number of qualifying claimants and cost to the Exchequer of Seafarers Earnings Deduction (SED) from 2008-09 to 2019-20 is presented in the table below.</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Estimated cost to the Exchequer of Seafarers Earnings Deduction (£m)</strong></p></td><td><p><strong>Estimated number of qualifying claimants for Seafarers Earnings Deduction</strong></p></td></tr><tr><td><p><strong>2008-09</strong></p></td><td><p>160</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2009-10</strong></p></td><td><p>170</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2010-11</strong></p></td><td><p>180</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2011-12</strong></p></td><td><p>195</p></td><td><p>19,000</p></td></tr><tr><td><p><strong>2012-13</strong></p></td><td><p>250</p></td><td><p>20,000</p></td></tr><tr><td><p><strong>2013-14</strong></p></td><td><p>280</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2014-15</strong></p></td><td><p>280</p></td><td><p>23,000</p></td></tr><tr><td><p><strong>2015-16</strong></p></td><td><p>250</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2016-17</strong></p></td><td><p>240</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2017-18</strong></p></td><td><p>240</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2018-19</strong></p></td><td><p>260</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2019-20</strong></p></td><td><p>280</p></td><td><p>22,000</p></td></tr></tbody></table><p> </p><p>Comparable figures prior to 2008-09 are not held.</p><p> </p><p>The estimated cost to the Exchequer of SED from 2012-13 to 2019-20 and the estimated number of qualifying claimants for SED from 2017-18 to 2018-19 was published in HMRC’s non-structural tax relief statistics, which can be found here: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p><p>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115607 question first answered 19/11/2020 16:58:43 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252267

registered interest
date	16/11/2020
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	To ask the Chancellor of the Exchequer, what plans he has to allocate additional resources to HMRC to support the investigation of multinational companies that report profits in other countries to reduce the amount of tax they are required to pay in the UK.
tabling member constituency	Liverpool, Walton
tabling member printed	Dan Carden
uin	115791
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The Government continues to take significant steps, domestically and internationally, to ensure multinationals pay the right amount of tax on their activities in the UK.</p><p>Through shared G20 and OECD initiatives to tackle Base Erosion and Profit Shifting, the UK remains at the forefront of multilateral action, reforming tax standards to realign taxation of profits with economic activities taking place across borders.</p><p> </p><p>In order to further combat profit-shifting by multinationals, the Government introduced the Diverted Profits Tax in 2015, the Corporate Interest Restriction in 2017 and the charge on Offshore Receipts in respect of Intangible Property in 2019.</p><p> </p><p>The Government has made significant investment to ensure non-compliance is tackled in all its forms. At Budget 2020, the Treasury provided HMRC with £63 million of additional funding in 2020-21 to tackle non-compliance, which is forecast to generate £4.7 billion of additional tax revenue over the next five years.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/11/2020 17:25:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4651 label Biography information for Dan Carden

1252269

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what penalties apply to multinational companies that fail to submit required transfer pricing information within the deadline set by HMRC.
tabling member constituency	Liverpool, Walton
tabling member printed	Dan Carden
uin	115792
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The filing of transfer pricing documentation alongside the tax return is not currently compulsory in the UK.</p><p> </p><p>Taxpayers should prepare and retain such transfer pricing documentation as is reasonable given the nature, size and complexity of their business or of the relevant transaction but which adequately demonstrates that their transfer pricing meets the arm’s length standard. HMRC’s aim is to address this issue effectively while ensuring that businesses do not suffer disproportionate compliance costs.</p><p> </p><p>In the event of a compliance check by HMRC, if the business has not provided all the documents and information requested, HMRC have the power to issue a notice to the business requiring it to provide information and documents that HMRC reasonably require for the purpose of checking its tax position.</p><p> </p><p>If the business does not provide the information or produce the documents requested, HMRC may charge a penalty unless there is a reasonable excuse for the failure.</p><p> </p><p>If the failure continues, HMRC may charge daily penalties. If HMRC consider that the maximum daily penalties that can be assessed are insufficient for the particular case or the that records have been destroyed, a tax-related penalty may be appropriate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/11/2020 17:30:02 answering member 3991 label Biography information for Jesse Norman
tabling member	4651 label Biography information for Dan Carden