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1303874

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Overseas Workers: Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it the policy of the Government to extend exemption from income tax for the year 2020-21 to people who work full time overseas but have remained in the UK for a longer period than intended in the tax year as a result of the closure of international borders and restrictions on international travel.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	171488
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The Government believes the UK’s current residency rules broadly deliver outcomes for taxpayers that are fair and reasonable. It is a fundamental premise of the tax system that an individual who spends much of the tax year in the country will be treated as resident for tax purposes.</p><p> </p><p>HMRC have published guidance which explains that in some circumstances, time spent in the UK due to Covid restrictions will not be counted as days spent in the UK for the purpose of the Statutory Residence Test under the ‘exceptional circumstances’ rule. However, the exceptional circumstances test excludes only up to 60 days of presence and so will not preserve non-resident status for an individual who is here for most of the year.</p><p> </p><p>The Government does recognise that the current pandemic has caused immense difficulties for many people and this is why it has provided a very substantial economic support package.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 15:03:41 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1303876

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Clothing: VAT Zero Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of raising the maximum measurements for VAT zero rated clothing so that nine out of ten thirteen year olds come within the maximum measurements.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	171490
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>No estimate is available. I refer the Honourable Member to the answer given on 22 March 2021 to UIN 169785 for further information on this subject.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 14:51:56 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1303928

registered interest
date	18/03/2021
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 urgent financial support he is planning to put in place for directors of small businesses who have so far been ineligible for covid-19-related support.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	171592
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The Government has provided a substantial package of measures throughout this pandemic to protect people’s jobs and livelihoods and to support businesses and public services across the UK, spending over £407 billion. In order to support businesses and employees through the next stage of the pandemic, the Chancellor announced at Budget the extension of the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS) until September.</p><p> </p><p>Directors who pay themselves a salary through PAYE are eligible for the CJRS. Those paid annually through PAYE have been and still are eligible to claim, as long as they meet the relevant conditions including being notified to HMRC on an RTI submission within the relevant cut-off dates.</p><p> </p><p>There is no practical way to identify directors who have been unable to access the SEISS or CJRS, and then identify the value of support they should receive, without exposing the taxpayer to significant fraud, legal risk and poorly targeted use of public money. The Government has worked closely with business groups on proposals to support directors who pay themselves through dividends. However, no proposal has been able to address the significant fraud risks in relying on self-certification.</p><p> </p><p>The CJRS and SEISS are only two elements of the wider economic support package. Businesses and individuals may have access to further funding announced in the Budget such as the Restart Grant of up to £18,000 to business premises, and an additional £425 million to English local authorities for discretionary business grant funding. The Government is also extending previous VAT reductions and business rates relief, extending the temporary £20 per week uplift in Universal Credit, and has announced a £500 one-off payment to provide similar support to eligible Working Tax Credit claimants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 14:57:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1303979

registered interest
date	18/03/2021
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 take steps to ensure the Self-Employment Income Support Scheme, covering February, March and April, is immediately available for applications.
tabling member constituency	Glasgow South
tabling member printed	Stewart Malcolm McDonald
uin	171650
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.</p><p> </p><p>The Government also announced a significant change in access to the SEISS. Basing the fourth and fifth grants on 2019-20 Self Assessment tax returns means more than 600,000 people are brought into scope who either became self-employed in 2019-20, or were ineligible for previous grants but now may be eligible for the fourth grant on the basis of submitting their 2019-20 tax return.</p><p> </p><p>Individuals must have submitted their 2019-20 tax return by 2 March to be considered for the SEISS. This date balances access for the vast majority of eligible self-employed individuals, with the duty to protect the taxpayer against fraud as the details of the SEISS grants became public. Using these returns requires time to deliver, due to the increased population and new data.</p><p> </p><p>HM Revenue and Customs (HMRC) will open the online claims service for the fourth SEISS grant from late April 2021.</p><p> </p><p>HMRC expect to notify potentially eligible people of their personal claim date from mid-April.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 15:01:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4461 label Biography information for Stewart Malcolm McDonald

1303981

registered interest
date	18/03/2021
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, what estimate he has made of the number of (a) client businesses and (b) contractors working through personal service companies who will be affected by changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171748
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171749 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303324

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freeports: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 March 2021 to Question 164436 on Free Zones: National Insurance Contributions, when he plans to publish the draft legislation on anti-tax avoidance provisions in freeports.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170612
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>The Government will publish legislation in due course and will ensure sufficient time for full Parliamentary scrutiny and approval.</p><p> </p><p>The exact timing is subject to Parliamentary process and approval.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:35:10 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303325

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many additional FTE staff HMRC plans to recruit or transfer internally to deal with taxation, duty, excise and customs issues pertaining solely to freeports, in the financial year (a) 2021-22 and (b) 2022-23.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170613
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Work is in progress to develop the HMRC operational processes required to support the introduction of freeports. Once completed, this work will inform HMRC recruitment and resourcing requirements.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:36:54 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303327

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Telephone Services
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many calls to HMRC's telephone advice lines for people completing a self assessment form were abandoned by the caller before reaching an HMRC call handling agent on (a) 29 January 2019, (b) 30 January 2019, (c) 31 January 2019, (d) 29 January 2020, (e) 30 January 2020, (f) 31 January 2020, (g) 29 January 2021, (h) 30 January 2021 and (i) 31 January 2021.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170614
answer	answer is ministerial correction date of answer 26/03/2021 answer text <p>The information requested is provided in the table below.</p><p> </p><table><tbody><tr><td rowspan="2"><p>Date</p></td><td colspan="4"><p>Answered within</p></td><td rowspan="2"><p>Abandoned in Queue</p></td></tr><tr><td><p>0 - 5 Mins</p></td><td><p>5.01 - 10 Mins</p></td><td><p>10.01 - 20 Mins</p></td><td><p>20+ Mins</p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>30-Jan-19</p></td><td><p>23,354</p></td><td><p>10,109</p></td><td><p>10,400</p></td><td><p>1,681</p></td><td><p>4,656</p></td></tr><tr><td><p>29-Jan-19</p></td><td><p>19,290</p></td><td><p>9,615</p></td><td><p>9,986</p></td><td><p>1,119</p></td><td><p>4,041</p></td></tr><tr><td><p>31-Jan-19</p></td><td><p>27,841</p></td><td><p>13,178</p></td><td><p>6,309</p></td><td><p>738</p></td><td><p>4,241</p></td></tr><tr><td><p>29-Jan-20</p></td><td><p>27,407</p></td><td><p>7,504</p></td><td><p>1,986</p></td><td><p>1,119</p></td><td><p>2,714</p></td></tr><tr><td><p>30-Jan-20</p></td><td><p>25,365</p></td><td><p>3,164</p></td><td><p>8,497</p></td><td><p>1,873</p></td><td><p>4,363</p></td></tr><tr><td><p>31-Jan-20</p></td><td><p>13,395</p></td><td><p>10,252</p></td><td><p>11,302</p></td><td><p>3,923</p></td><td><p>7,305</p></td></tr><tr><td><p>29-Jan-21</p></td><td><p>8,619</p></td><td><p>3,440</p></td><td><p>5,799</p></td><td><p>8,671</p></td><td><p>5,904</p></td></tr><tr><td><p>30-Jan-21</p></td><td><p>1,032</p></td><td><p>1,941</p></td><td><p>2,637</p></td><td><p>4,568</p></td><td><p>2,154</p></td></tr><tr><td><p>31-Jan-21</p></td><td><p>724</p></td><td><p>665</p></td><td><p>820</p></td><td><p>3,591</p></td><td><p>1,608</p></td></tr></tbody></table><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 170615 170616 170617 question first answered 26/03/2021 13:15:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303328

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Telephone Services
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many calls to HMRC's telephone advice lines for people completing a self assessment form were not answered by an HMRC call agent within five minutes on (a) 29 January 2019, (b) 30 January 2019, (c) 31 January 2019, (d) 29 January 2020, (e) 30 January 2020, (f) 31 January 2020, (g) 29 January 2021, (h) 30 January 2021 and (i) 31 January 2021.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170615
answer	answer is ministerial correction date of answer 26/03/2021 answer text <p>The information requested is provided in the table below.</p><p> </p><table><tbody><tr><td rowspan="2"><p>Date</p></td><td colspan="4"><p>Answered within</p></td><td rowspan="2"><p>Abandoned in Queue</p></td></tr><tr><td><p>0 - 5 Mins</p></td><td><p>5.01 - 10 Mins</p></td><td><p>10.01 - 20 Mins</p></td><td><p>20+ Mins</p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>30-Jan-19</p></td><td><p>23,354</p></td><td><p>10,109</p></td><td><p>10,400</p></td><td><p>1,681</p></td><td><p>4,656</p></td></tr><tr><td><p>29-Jan-19</p></td><td><p>19,290</p></td><td><p>9,615</p></td><td><p>9,986</p></td><td><p>1,119</p></td><td><p>4,041</p></td></tr><tr><td><p>31-Jan-19</p></td><td><p>27,841</p></td><td><p>13,178</p></td><td><p>6,309</p></td><td><p>738</p></td><td><p>4,241</p></td></tr><tr><td><p>29-Jan-20</p></td><td><p>27,407</p></td><td><p>7,504</p></td><td><p>1,986</p></td><td><p>1,119</p></td><td><p>2,714</p></td></tr><tr><td><p>30-Jan-20</p></td><td><p>25,365</p></td><td><p>3,164</p></td><td><p>8,497</p></td><td><p>1,873</p></td><td><p>4,363</p></td></tr><tr><td><p>31-Jan-20</p></td><td><p>13,395</p></td><td><p>10,252</p></td><td><p>11,302</p></td><td><p>3,923</p></td><td><p>7,305</p></td></tr><tr><td><p>29-Jan-21</p></td><td><p>8,619</p></td><td><p>3,440</p></td><td><p>5,799</p></td><td><p>8,671</p></td><td><p>5,904</p></td></tr><tr><td><p>30-Jan-21</p></td><td><p>1,032</p></td><td><p>1,941</p></td><td><p>2,637</p></td><td><p>4,568</p></td><td><p>2,154</p></td></tr><tr><td><p>31-Jan-21</p></td><td><p>724</p></td><td><p>665</p></td><td><p>820</p></td><td><p>3,591</p></td><td><p>1,608</p></td></tr></tbody></table><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 170614 170616 170617 question first answered 26/03/2021 13:15:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303329

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Telephone Services
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many calls to HMRC's telephone advice lines for people completing a self assessment form were not answered by an HMRC call agent within 10 minutes on (a) 29 January 2019, (b) 30 January 2019, (c) 31 January 2019, (d) 29 January 2020, (e) 30 January 2020, (f) 31 January 2020, (g) 29 January 2021, (h) 30 January 2021 and (i) 31 January 2021.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170616
answer	answer is ministerial correction date of answer 26/03/2021 answer text <p>The information requested is provided in the table below.</p><p> </p><table><tbody><tr><td rowspan="2"><p>Date</p></td><td colspan="4"><p>Answered within</p></td><td rowspan="2"><p>Abandoned in Queue</p></td></tr><tr><td><p>0 - 5 Mins</p></td><td><p>5.01 - 10 Mins</p></td><td><p>10.01 - 20 Mins</p></td><td><p>20+ Mins</p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>30-Jan-19</p></td><td><p>23,354</p></td><td><p>10,109</p></td><td><p>10,400</p></td><td><p>1,681</p></td><td><p>4,656</p></td></tr><tr><td><p>29-Jan-19</p></td><td><p>19,290</p></td><td><p>9,615</p></td><td><p>9,986</p></td><td><p>1,119</p></td><td><p>4,041</p></td></tr><tr><td><p>31-Jan-19</p></td><td><p>27,841</p></td><td><p>13,178</p></td><td><p>6,309</p></td><td><p>738</p></td><td><p>4,241</p></td></tr><tr><td><p>29-Jan-20</p></td><td><p>27,407</p></td><td><p>7,504</p></td><td><p>1,986</p></td><td><p>1,119</p></td><td><p>2,714</p></td></tr><tr><td><p>30-Jan-20</p></td><td><p>25,365</p></td><td><p>3,164</p></td><td><p>8,497</p></td><td><p>1,873</p></td><td><p>4,363</p></td></tr><tr><td><p>31-Jan-20</p></td><td><p>13,395</p></td><td><p>10,252</p></td><td><p>11,302</p></td><td><p>3,923</p></td><td><p>7,305</p></td></tr><tr><td><p>29-Jan-21</p></td><td><p>8,619</p></td><td><p>3,440</p></td><td><p>5,799</p></td><td><p>8,671</p></td><td><p>5,904</p></td></tr><tr><td><p>30-Jan-21</p></td><td><p>1,032</p></td><td><p>1,941</p></td><td><p>2,637</p></td><td><p>4,568</p></td><td><p>2,154</p></td></tr><tr><td><p>31-Jan-21</p></td><td><p>724</p></td><td><p>665</p></td><td><p>820</p></td><td><p>3,591</p></td><td><p>1,608</p></td></tr></tbody></table><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 170614 170615 170617 question first answered 26/03/2021 13:15:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson