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1341714

registered interest
date	29/06/2021
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, with reference to HMRC's Freedom of Information Team's response to FOI request (FOI2021/00393) and the email of 31 January 2019 from HMRC's First Permanent Secretary and Chief Executive within that FOI response, what recent discussions he has had with relevant stakeholders on the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	24172
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.</p><p> </p><p>The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.</p><p> </p><p>HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.</p><p> </p><p>At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24173 question first answered 06/07/2021 16:32:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1341715

registered interest
date	29/06/2021
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, what recent assessment he has made of the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	24173
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.</p><p> </p><p>The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.</p><p> </p><p>HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.</p><p> </p><p>At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24172 question first answered 06/07/2021 16:32:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1341747

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when his Department plans to share further details on the additional £1.5 billion of business rates relief for businesses that are ineligible for retail discount or business grant schemes as announced on 25 March 2021.
tabling member constituency	Newton Abbot
tabling member printed	Anne Marie Morris
uin	24200
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>The Government is currently preparing guidance to support local authorities ahead of rollout of the £1.5 billion business rates relief fund. The final guidance, its specifics and level of prescription, will reflect considerations including the existing framework of Government support, information held by local authorities and their capacity to administer various parameters, as well as subsidy control considerations.</p><p> </p><p>This discretionary relief pot approach has been taken to get funding to businesses as soon as possible and on the basis of their actual economic exposure to COVID-19 rather than the pandemic’s hypothetical impact on property rental values. The alternative of prolonged litigation and appeals through the Material Change of Circumstance provision could have taken years.</p><p> </p><p>The Government will support local authorities to enable ratepayers to apply for relief awards as soon as possible this year, once the legislation relating to Material Change of Circumstance provisions has passed, and local authorities have set up local relief schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2021 11:51:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4249 label Biography information for Anne Marie Morris

1341753

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Businesses: 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 businesses with employees who may be reluctant to come off of furlough arrangements and return to the workplace as covid-19 restrictions are eased.
tabling member constituency	Newton Abbot
tabling member printed	Anne Marie Morris
uin	24202
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>As clearly stated in the CJRS guidance, employees will need to be able to work for the employer that has placed them on furlough if their employer decides to stop furloughing them or start flexibly furloughing them.</p><p> </p><p>If the employer decides to take an employee off furlough and has followed the correct contractual procedures and it is reasonable to expect the employee to return, then the employee may be in breach of contract and subject to disciplinary action if they refuse to work.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2021 11:50:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4249 label Biography information for Anne Marie Morris

1341811

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Goods Vehicle Movement Service
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress he has made on implementation of the Goods Vehicle Movement Service.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	24245
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The GVMS Check-in and Embarkation functionality was deployed successfully on 31 December 2020 at 18:00 (GMT) and is working as expected. This was following deployment of the GVMS Registration Service on 8 December 2020, and the “Get a Goods Movement Reference” (GMR) Service on 23 December 2020.</p><p> </p><p>Further GVMS releases will be deployed over a series of dates up to full border controls in January 2022 and remain on track. This has included functionality supporting NI-GB Exports which was successfully deployed on 28 February 2021 and enhancements to improve customer journeys, such as driver messaging which took place on 4 July 2021.</p><p> </p><p>To date there have been 6,655 successful GVMS haulier registrations and 431,417 GMRs created (data obtained 1 July 2021).</p><p> </p><p>Port, carrier and haulier engagement is continuing to support the take up of GVMS, and HMRC are working with them to support their readiness for January 2022.</p><p> </p><p>HMRC will continue to work with all industry actors to ensure they understand the steps they need to take to move goods through border locations using the different customs models.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/07/2021 16:35:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4467 label Biography information for Drew Hendry

1341865

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment Agencies
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 prohibit the practice of recruitment agencies asking for incentives to recommend contractors to an umbrella company.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24274
answer	answer is ministerial correction date of answer 07/07/2021 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, meaning that it can look as if an individual is paying the employer NICs, when this is not actually the case.</p><p> </p><p>The Government improved transparency for agency workers by introducing the Key Information Document from 6 April 2020. This sets out a range of pay-related facts, including the minimum rate of pay an agency worker can expect, who pays them, how often they are paid, and if there are any deductions or fees taken from their pay. Any differences between the rate of pay given to the umbrella company by the employment business and the sum given to the agency worker (after fees and deductions) must be accounted for and explained.</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><p>Commercial and loyalty incentive schemes may be a legitimate business-to-business interaction, between an agency and umbrella company, and they are not within the scope of the agency regulations enforced by the Employment Agency Standards (EAS) Inspectorate.</p><p> </p><p>Protecting and enhancing workers’ rights through robust regulation, including for those employed by umbrella companies is a priority for the Government. The Government’s plans for a new single enforcement body will include umbrella companies in its remit, and will have new powers to tackle non-compliance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24275 question first answered 07/07/2021 07:33:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1341866

registered interest
date	29/06/2021
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, what steps he is taking to ensure that umbrella companies do not unlawfully deduct employers' taxes from contractors' pay.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24275
answer	answer is ministerial correction date of answer 07/07/2021 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, meaning that it can look as if an individual is paying the employer NICs, when this is not actually the case.</p><p> </p><p>The Government improved transparency for agency workers by introducing the Key Information Document from 6 April 2020. This sets out a range of pay-related facts, including the minimum rate of pay an agency worker can expect, who pays them, how often they are paid, and if there are any deductions or fees taken from their pay. Any differences between the rate of pay given to the umbrella company by the employment business and the sum given to the agency worker (after fees and deductions) must be accounted for and explained.</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><p>Commercial and loyalty incentive schemes may be a legitimate business-to-business interaction, between an agency and umbrella company, and they are not within the scope of the agency regulations enforced by the Employment Agency Standards (EAS) Inspectorate.</p><p> </p><p>Protecting and enhancing workers’ rights through robust regulation, including for those employed by umbrella companies is a priority for the Government. The Government’s plans for a new single enforcement body will include umbrella companies in its remit, and will have new powers to tackle non-compliance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24274 question first answered 07/07/2021 07:33:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1341868

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Bankruptcy: Tax Avoidance
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 who will declare bankruptcy as a result of the Loan Charge in 2021.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24276
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>I refer the Honourable Member to the answer given on 23 June 2021 to UIN 16066.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/07/2021 16:23:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1341869

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Bankruptcy: Tax Avoidance
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 that HMRC does not enforce payment of the Charge or settlement sums by people facing bankruptcy as a result of the Loan Charge.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24277
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>There are many reasons why someone might be facing bankruptcy, including as a result of a non-HMRC debt. Some individuals may choose to enter insolvency themselves based on their overall financial position. HMRC are therefore unable to determine if an individual is facing bankruptcy as a result of the Loan Charge specifically. However, HMRC only ever consider enforcement action as a last resort and will always attempt to engage in discussion with a taxpayer regarding payment, and where appropriate, agree a manageable payment arrangement based on individual circumstances. In addition, HMRC will only ever consider pursuing bankruptcy as a last resort, for example where the taxpayer is refusing to pay but has the ability to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/07/2021 16:25:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1341927

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Carbon Emissions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, in what circumstances low carbon investments pay (a) 20 per cent and (b) five per cent VAT.
tabling member constituency	Bury South
tabling member printed	Christian Wakeford
uin	24381
answer	answer is ministerial correction date of answer 07/07/2021 answer text <p>VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. While there are exceptions to the standard rate, these have always been limited by both legal and fiscal considerations.</p><p> </p><p>One such exception is the reduced rate of VAT of 5 per cent for the installation in residential accommodation of certain energy-saving materials, such as ground source heat pumps, air source heat pumps and solar panels, that help to reduce carbon emissions. Detail about the circumstances in which such reliefs apply can be found in VAT Notice 708/6 on energy-saving materials and heating equipment: <a href="https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086" target="_blank">https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/07/2021 14:21:02 answering member 3991 label Biography information for Jesse Norman
tabling member	4871 label Biography information for Christian Wakeford