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1312101

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187240
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>A number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p> </p><p>In addition to schemes subject to the Loan Charge; since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance, including offences related to disguised remuneration. These have resulted in over 100 years of custodial sentences. The majority of these convictions relate to promoters.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:28:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1312104

registered interest
date	26/04/2021
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, what recent discussions he has had with HMRC on its reported engagement with contractors who used disguised remuneration schemes.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187242
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HM Revenue and Customs (HMRC) do not engage in, or enter into, disguised remuneration (DR) schemes. It is possible for a contractor providing services to HMRC to use a DR scheme without the department’s knowledge or participation. Where HMRC become aware of a contractor who is using a DR scheme, they take robust compliance action, including immediate action to terminate the engagement. These individuals are subject to the same tax compliance action in respect of their DR scheme use as any other scheme user.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:09:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1312105

registered interest
date	26/04/2021
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, with reference to the Stephen Hoey v The Commissioners for HM Revenue and Customs case, whether HMRC plans to accept the decision of that case relating to contactors with pre-2010 open years in respect of owed tax.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187243
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC are carefully considering the Upper Tribunal decision of 12 April in the case of Stephen Hoey v The Commissioners for HM Revenue and Customs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:14:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1306522

registered interest
date	25/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Imports: Customs
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 small businesses that have reported a loss of earnings as a result of supplies not being delivered on time due to a backlog at UK customs.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	175883
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>There is no backlog of goods awaiting clearance by UK customs. The Government has put in place a number of measures to facilitate trade with the EU and to avoid disruption at ports including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a simplified declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>.</p><p> </p><p>The Government has also provided a £20 million Brexit Support Fund to support small and medium sized businesses (SMEs) in adjusting to new customs, rules of origin, and VAT rules when trading with the EU.</p><p> </p><p>In addition, businesses can choose to use customs facilitations to make trading across borders quicker, cheaper and easier. Further information can be found at <a href="https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat" target="_blank">https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:42:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1306523

registered interest
date	25/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU
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 expected timeframe for EU imports arriving into the UK to be checked at customs.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	175884
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The Government’s priority is to keep goods moving and avoid delays at the border. HMRC use a risk based, intelligence-led response to compliance issues working alongside Border Force.</p><p>The Government has put in place a number of measures to facilitate trade with the EU and to avoid disruption at ports, including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls in Great Britain. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a simplified declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <strong><a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>. </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:35:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1304996

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Insulation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of exempting from VAT the fire safety works required for leaseholders under surveys deemed necessary to inspect cladding and other materials after the Grenfell tragedy.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	174137
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>The Government announced on 10 February 2021 that it would fully fund the cost of replacing unsafe cladding for all leaseholders in residential buildings 18 metres and over in England.</p><p> </p><p>It was also announced that for low rise buildings between 11 metres and 18 metres, with a lower risk to safety, there will be new protection from the costs of cladding removal. This would be made through a long-term, low interest, Government-backed financing arrangement to pay for cladding removal, where it is needed.</p><p> </p><p>In most cases, the standard rate of VAT will be applied to the removal and replacement of cladding. However, the cost of replacing cladding can be zero rated if it is tied to the initial construction of the building and the cladding is shown to be defective.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:44:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1293269

registered interest
date	01/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Public Appointments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason he has nominated the Chief Executive of HM Revenue and Customs as the expert adviser to the Independent Inquiry on the Loan Charge.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	160682
answer	answer is ministerial correction date of answer 09/03/2021 answer text <p>In September 2019, the Chancellor at the time commissioned Sir Amyas Morse to lead an independent review of the loan charge policy. Sir Amyas Morse had full control over the management of the review and maintained complete discretion over the advisers appointed and the stakeholders with whom he engaged. The Chief Executive of HM Revenue &amp; Customs was not nominated or appointed as an adviser to the Review, in any capacity.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2021 14:18:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1290027

registered interest
date	25/02/2021
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, what responsibilities the most senior contractors who used the loan charge scheme had while they were engaged at Her Majesty's Revenue and Customs and Revenue and Customs Digital Technology Services.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	158948
answer	answer is ministerial correction date of answer 03/03/2021 answer text <p>HMRC’s legal duty to maintain taxpayer confidentiality means they are unable to disclose information relating to identifiable taxpayers. The information requested could potentially lead to the identification of individual taxpayers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/03/2021 14:05:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1290028

registered interest
date	25/02/2021
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, how his Department determines who the employer is between the promoter and end user client engaged in the loan charge scheme in circumstances where HMRC and Customs Digital Technology Services are also the engagers of a contractor using a loan scheme.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	158949
answer	answer is ministerial correction date of answer 03/03/2021 answer text <p>Where a contractor is engaged, the identity of the employer will depend on the facts of the engagement and the tax rules that apply to that engagement. For example, if a contractor is employed by an employment agency or umbrella company, who then supply the contractor to the client organisation, that agency or umbrella company will be the employer.</p><p> </p><p>Conversely, where the Agency legislation applies to an engagement, the first agency in the labour supply chain is usually deemed to be the employer for tax purposes. However, if the contractor is engaged under the current off-payroll working legislation, the person who pays the contractor’s intermediary will be the deemed employer for tax purposes. From 6 April 2021, the off-payroll working rules are changing so that the deemed employer will be the party in the labour supply chain who meets the relevant conditions.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/03/2021 13:59:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1290029

registered interest
date	25/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Bankruptcy
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 how many clients of loan scheme promoters may become bankrupt.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	158950
answer	answer is ministerial correction date of answer 03/03/2021 answer text <p>HMRC cannot provide an estimate for the number of people who have used disguised remuneration (DR) loan schemes who have been declared or may become bankrupt. Individuals may be declared bankrupt for many reasons, not necessarily as a direct result of tax liabilities arising from DR scheme use. HMRC are not always the only creditor; some individuals may be declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves, based on their overall financial position.</p><p> </p><p>The Government is aware that some unscrupulous promoters continue to sell DR loan schemes. The Government and HMRC remain committed to tackling those who promote tax avoidance schemes. In March 2020, HMRC published their strategy for tackling promoters, which set out HMRC’s work to date and outlined how HMRC will continue to take robust action against promoters of tax avoidance.</p><p> </p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/03/2021 14:03:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle