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1316731

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Offshore Industry: Off-payroll Working
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 introduction of IR35 on the employment (a) status and (b) rights of offshore energy workers in the (i) oil and gas and (ii) renewables sector.
tabling member constituency	Stockton North
tabling member printed	Alex Cunningham
uin	4596
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The off-payroll working rules (commonly known as IR35) have been in place for over twenty years and are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same Income Tax and National Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>However, non-compliance with these rules was widespread. It is estimated that this non-compliance in the private and voluntary sectors would cost the Exchequer £1.3 billion per year by 2023/24 if not addressed, denying the taxpayer significant funding for public services. This is not a new tax; the reform will improve compliance with existing rules by moving the responsibility for determining whether the off-payroll working rules apply from the individual's company to the client engaging them.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 sets out that nationally, the reform of the off-payroll working rules is expected to affect about 180,000 individuals across all sectors outside the public sector who are working through their own companies, and who would be employed if engaged directly. No specific assessment has been made of the potential impact on offshore energy workers.</p><p> </p><p>The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p> </p><p>Falling within the off-payroll working tax rules does not change an individual's status for employment rights; there are separate legal frameworks for determining employment status for tax and for rights, with no direct link between the two.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4597 question first answered 25/05/2021 16:08:43 answering member 3991 label Biography information for Jesse Norman
tabling member	4122 label Biography information for Alex Cunningham

1316732

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Offshore Industry: Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what his policy objectives are in extending IR35 to offshore energy workers in the (a) oil and gas and (b) renewables sector.
tabling member constituency	Stockton North
tabling member printed	Alex Cunningham
uin	4597
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The off-payroll working rules (commonly known as IR35) have been in place for over twenty years and are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same Income Tax and National Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>However, non-compliance with these rules was widespread. It is estimated that this non-compliance in the private and voluntary sectors would cost the Exchequer £1.3 billion per year by 2023/24 if not addressed, denying the taxpayer significant funding for public services. This is not a new tax; the reform will improve compliance with existing rules by moving the responsibility for determining whether the off-payroll working rules apply from the individual's company to the client engaging them.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 sets out that nationally, the reform of the off-payroll working rules is expected to affect about 180,000 individuals across all sectors outside the public sector who are working through their own companies, and who would be employed if engaged directly. No specific assessment has been made of the potential impact on offshore energy workers.</p><p> </p><p>The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p> </p><p>Falling within the off-payroll working tax rules does not change an individual's status for employment rights; there are separate legal frameworks for determining employment status for tax and for rights, with no direct link between the two.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4596 question first answered 25/05/2021 16:08:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4122 label Biography information for Alex Cunningham

1316733

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Divers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he last discussed with HMRC the tax codes for income earned by commercial divers in the (a) inshore and (b) offshore sectors.
tabling member constituency	Stockton North
tabling member printed	Alex Cunningham
uin	4598
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p><br>All parts of the tax system are kept under review. It would be inappropriate to divulge specific topics of conversation between Ministers and officials.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/05/2021 16:07:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4122 label Biography information for Alex Cunningham

1316761

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 77 on Stamp Duty Land Tax: Fraud, whether the Minister was referring to landfill tax fraud, not land tax fraud, in his answer.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	4544
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The response provided related to landfill tax fraud.</p><p> </p><p>Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.</p><p> </p><p>Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.</p><p> </p><p>As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.</p><p> </p><p>HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4545 4546 4547 4548 question first answered 25/05/2021 16:06:30 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1316776

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Appeals
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of introducing a right to appeal for Self-Employment Income Support Scheme grant decisions.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	4646
answer	answer is ministerial correction date of answer 25/05/2021 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. This provides certainty to business as the economy reopens and means the SEISS will continue to be one of the most generous schemes for the self-employed in the world.</p><p>There is no legal right to appeal either eligibility for a SEISS grant or the amount of the grant. These decisions are based on information from tax returns provided to HMRC by the self-employed. Anyone who believes that information is wrong can ask HMRC to review the position. If someone was eligible for earlier SEISS grants (SEISS 1-3) but has not been invited to claim the fourth grant, they can access the SEISS service to find out why they are considered ineligible for the fourth SEISS grant, and again can ask HMRC to review this decision</p><p>Individuals asking for a review need to tell HMRC the reason for the request and be prepared to provide evidence where necessary.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/05/2021 16:05:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4521 label Biography information for Liz Saville Roberts

1316777

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many companies pay landfill tax in the UK as at 20 May 2021.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	4545
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The response provided related to landfill tax fraud.</p><p> </p><p>Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.</p><p> </p><p>Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.</p><p> </p><p>As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.</p><p> </p><p>HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4544 4546 4547 4548 question first answered 25/05/2021 16:06:30 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1316778

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many investigators are looking into the issue of landfill tax fraud as at 20 May 2021.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	4546
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The response provided related to landfill tax fraud.</p><p> </p><p>Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.</p><p> </p><p>Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.</p><p> </p><p>As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.</p><p> </p><p>HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4544 4545 4547 4548 question first answered 25/05/2021 16:06:30 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1316779

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what is HMRC's policy on commenting on ongoing landfill tax fraud investigations.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	4547
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The response provided related to landfill tax fraud.</p><p> </p><p>Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.</p><p> </p><p>Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.</p><p> </p><p>As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.</p><p> </p><p>HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4544 4545 4546 4548 question first answered 25/05/2021 16:06:30 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1316780

registered interest
date	20/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many hon. Members had meetings with HMRC on its investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	4548
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>The response provided related to landfill tax fraud.</p><p> </p><p>Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.</p><p> </p><p>Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.</p><p> </p><p>As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.</p><p> </p><p>HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 4544 4545 4546 4547 question first answered 25/05/2021 16:06:30 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1316131

registered interest
date	19/05/2021
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, whether HMRC uses real time information to close down tax avoidance schemes.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	3866
answer	answer is ministerial correction date of answer 27/05/2021 answer text <p>HMRC identify new avoidance schemes and the promoters behind those schemes using a range of data and intelligence, including real time information from PAYE systems.</p><p> </p><p>HMRC actively monitor the avoidance market and when they find a scheme act quickly to disrupt the scheme promoter’s business. HMRC challenge schemes and promoters using their full range of powers, including the Disclosure of Tax Avoidance Schemes (DOTAS) and Promoters of Tax Avoidance Schemes (POTAS) rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/05/2021 14:22:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4131 label Biography information for Jim Shannon