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1200463

registered interest
date	04/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax: Linlithgow and East Falkirk
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how (a) many people paid and (b) much was paid in inheritance tax in Linlithgow and East Falkirk constituency in each of the last three years.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	54964
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>HMRC publish constituency-level statistics on the number of taxpaying estates and their corresponding tax liabilities as part of their Inheritance Tax National Statistics series online: <a href="https://www.gov.uk/government/collections/inheritance-tax-statistics" target="_blank">https://www.gov.uk/government/collections/inheritance-tax-statistics</a>.</p><p> </p><p>HMRC suppress data which could result in individual taxpayers being identified. For this reason, all fields for this constituency have been suppressed in each of the last three years.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 07:29:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1200464

registered interest
date	04/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Arrears
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the total value of VAT arrears owed for more than 12 months is in (a) Linlithgow and East Falkirk constituency, (b) Scotland and (c) the UK.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	54965
answer	answer is ministerial correction date of answer 12/06/2020 answer text As of the end of May 2020, the UK VAT debt balance for debts aged more than 12 months is £1,351m. The information is not readily available for Linlithgow and East Falkirk constituency or Scotland, and could be provided only at disproportionate cost. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/06/2020 12:07:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1200514

registered interest
date	04/06/2020
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 (a) rights and (b) support is available to workers who were informed that they would be furloughed by an employer that has not gone on to honour that commitment.
tabling member constituency	Birmingham, Edgbaston
tabling member printed	Preet Kaur Gill
uin	54989
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>All employers participating in the Coronavirus Job Retention Scheme will be required to pay furloughed staff at least 80% of their regular wages or £2,500 per month.</p><p> </p><p>If workers are concerned they are not receiving this, the employee should report the employer to HMRC via HMRC’s online fraud reporting tool: <a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-excise-and-vat-fraud-reporting" target="_blank">https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-excise-and-vat-fraud-reporting</a>.</p><p> </p><p>The Government will retain the right to retrospectively audit all aspects of the CJRS with scope to claw back fraudulent or erroneous claims.</p><p> </p><p>Statutory employment rights will continue to apply to employees on the Coronavirus Job Retention Scheme in the same way as before. Unless otherwise agreed, the employer must maintain all other employee benefits as per their employment contract.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 08:11:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4603 label Biography information for Preet Kaur Gill

1200515

registered interest
date	04/06/2020
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 recent estimate he has made of the number of people working for umbrella companies who have been eligible to be furloughed but have not been as of the end of May 2020.
tabling member constituency	Birmingham, Edgbaston
tabling member printed	Preet Kaur Gill
uin	54990
answer	answer is ministerial correction date of answer 11/06/2020 answer text It is not possible to provide an answer in the time available. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 07:20:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4603 label Biography information for Preet Kaur Gill

1200578

registered interest
date	04/06/2020
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, what steps he is taking to support people who have been unable to access the Self-Employment Income Support Scheme as a result of incorrectly completed tax returns.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	54864
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>The Self-Employment Income Support Scheme (SEISS) is designed to be delivered quickly and is based on information HMRC already hold. This also provides some protection against fraud and abuse.</p><p> </p><p>The SEISS direction sets out the parameters of the scheme, including the eligibility and payment calculation rules. They include that the 2018-19 return must be filed by 23 April 2020, and no amendments made after 6pm on 26 March will be taken into account. The SEISS makes no provision to accept later returns or amendments, for example on reasonable excuse or error grounds. If a claimant considers that HMRC have made an incorrect eligibility decision, the claimant may ask for a review following the process set out on GOV.UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 08:13:05 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1200592

registered interest
date	04/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Directors: Coronavirus
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 support directors of limited companies during the covid-19 outbreak.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	55001
answer	answer is ministerial correction date of answer 09/06/2020 answer text <p>Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.</p><p> </p><p>Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.</p><p> </p><p>The Government has heard the suggestion made that HMRC could adopt a ‘pay now, claw back later’ approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS or CJRS. However, other support is available. The CJRS and SEISS continue to be just two elements of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at <a href="http://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54215 55002 question first answered 09/06/2020 12:11:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1200593

registered interest
date	04/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Directors: Coronavirus
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 potential merits of a separate covid-19 support scheme for directors of limited companies.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	55002
answer	answer is ministerial correction date of answer 09/06/2020 answer text <p>Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.</p><p> </p><p>Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.</p><p> </p><p>The Government has heard the suggestion made that HMRC could adopt a ‘pay now, claw back later’ approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS or CJRS. However, other support is available. The CJRS and SEISS continue to be just two elements of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at <a href="http://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54215 55001 question first answered 09/06/2020 12:11:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1200642

registered interest
date	04/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Riot Control Weapons: Exports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor for the Exchequer, what the value was of exports of (a) rubber bullets, (b) riot shields and (c) tear gas to (i) the US and (ii) other countries in the last five years.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	54948
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>HM Revenue &amp; Customs (HMRC) are responsible for the collection and publication of data on UK imports and exports of goods to and from the UK. HMRC release this information monthly as a National Statistic: the Overseas Trade in Goods Statistics.</p><p><strong> </strong></p><p>The trade data collected does not enable HMRC to distinguish exports of rubber bullets from other ammunition and projectiles. The trade data collected also does not enable HMRC to distinguish exports of tear gas from other spring, air or gas guns and pistols or truncheons, or riot shields from other plastic articles.</p><p> </p><p>However, there is aggregated trade data available for the goods and periods requested on the uktradeinfo website, under ‘Build your own data tables’. The site also contains a ‘Help’ function for information on how to extract trade data.</p><p> </p><p>Trade data relating to the value of all ammunition and projectiles can be searched for using commodity code 9306909000. Trade data relating to all spring, air and gas guns and pistols and truncheons can be found using commodity code 9304000000. Trade data relating to riot shields and other plastic articles can be found using commodity code 3926909790.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 07:39:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4471 label Biography information for Rachael Maskell

1199947

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions: Linlithgow and East Falkirk
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much National Insurance has been paid by foreign nationals resident in Linlithgow and East Falkirk constituency who were required to pay the Immigration Health Surcharge since its introduction.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	54177
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>HM Revenue and Customs do not hold information on whether an individual pays the Immigration Health Surcharge. Consequently, HM Revenue and Customs cannot determine the National Insurance Contributions paid by foreign nationals resident in Linlithgow and East Falkirk constituency who were required to pay the Immigration Health Surcharge since its introduction.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 08:09:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1199952

registered interest
date	03/06/2020
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, what steps he has taken to (a) investigate and (b) take action against companies who utilised the loan charge method of tax avoidance.
tabling member constituency	Preston
tabling member printed	Sir Mark Hendrick
uin	54009
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>Disguised Remuneration (DR) is a type of contrived tax avoidance where loans are paid, usually via an offshore trust, in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are unlikely to be repaid. They are no different to normal income and are and always have been taxable.</p><p> </p><p>Since their first use, HM Revenue and Customs (HMRC) have opened tens of thousands of enquiries into DR schemes used by both companies and individuals, warned about use of these schemes in a number of Spotlight publications, successfully litigated cases through the courts and agreed settlements to help taxpayers exit tax avoidance.</p><p> </p><p>The Government introduced targeted anti-avoidance legislation in 2011 to put beyond doubt the ineffectiveness of DR schemes. The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle the use of DR schemes and gave taxpayers the choice of either repaying their loan in full, agreeing settlement terms with HMRC, or paying the Loan Charge.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance vigorously and on 19 March 2020, HMRC published their strategy for tackling promoters of mass-marketed tax avoidance schemes. This strategy outlines HMRC and Government ambitions to drive promoters of tax avoidance out of business.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 08:07:50 answering member 3991 label Biography information for Jesse Norman
tabling member	473 label Biography information for Sir Mark Hendrick