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1148372

registered interest
date	04/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landlords: Taxation
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 gap between tax owed and tax paid by private landlords.
tabling member constituency	Wentworth and Dearne
tabling member printed	John Healey
uin	294679
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The information requested is not available as HM Revenue and Customs (HMRC) do not make a separate estimate of the proportion of the total tax gap attributable to private landlords.</p><p> </p><p>However, HMRC do estimate the tax gap arising from individuals in employment who have not declared and therefore not paid tax on lettings income. The latest estimate of this tax gap was £560 million for the tax year 2017-18.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 08:05:21 answering member 3991 label Biography information for Jesse Norman
tabling member	400 label Biography information for John Healey

1148130

registered interest
date	03/10/2019
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 estimate he has made of the number of taxpayers working for a single employer under a Loan Charge scheme who would not have had the choice of being employed directly by that employer.
tabling member constituency	Ipswich
tabling member printed	Sandy Martin
uin	294240
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>Disguised remuneration (DR) schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice. HM Revenue and Customs’ (HMRC) position is that they are no different to income, and that they are and have always been taxable.</p><p> </p><p>The Government has heard claims that some individuals were compelled to use DR schemes, but HMRC have not seen cases that support this claim.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 12:11:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4678 label Biography information for Sandy Martin

1148191

registered interest
date	03/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Tax Rates and Bands
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 effect of rises in income tax thresholds on income distribution in the last 10 years.
tabling member constituency	Coventry South
tabling member printed	Mr Jim Cunningham
uin	294097
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>I refer the Hon. Member to the answer given on 30<sup>th</sup> September (written question number 290638).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 07:31:07 answering member 3991 label Biography information for Jesse Norman
tabling member	308 label Biography information for Mr Jim Cunningham

1148218

registered interest
date	03/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Non-domestic Rates: Appeals
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 business rates appeal system Check, Challenge, Appeal.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	294199
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>Official statistics published by the Valuation Office Agency (VOA) on 22 August show that the system is operating as intended with issues being resolved at the appropriate stage. At 30 June 2019, 100,740 Checks and 17,010 Challenges had been registered, of which 89,440 Checks and 6,300 Challenges had been resolved. Most Checks are currently being resolved in 3 months and most Challenges within 12 months.</p><p> </p><p>The Ministry of Housing, Communities and Local Government intends to carry out a review of the effectiveness of the Check, Challenge, Appeal system. The VOA is also conducting a customer evaluation of the delivery of the new system.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 12:10:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4452 label Biography information for Steve Double

1148219

registered interest
date	03/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Valuation Office Agency: Finance
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 adequacy of the level of funding for the Valuation Office Agency in order to ensure that it is able to effectively process business rates appeals.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	294200
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The Treasury has provided the Valuation Office Agency (VOA) with the resources it needs to deliver the valuations and property advice required to support the smooth running of the taxation and benefits system.</p><p> </p><p>At Spending Review 2019, HMRC (the VOA’s sponsor department) received a resource budget increase in line with inflation from 2019/20 to 2020/21.</p><p> </p><p>The Treasury continues to work closely with the VOA and HMRC to understand the VOA’s resource requirements to deliver its functions and is committed to ensure that the VOA is appropriately funded.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 08:02:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4452 label Biography information for Steve Double

1148264

registered interest
date	03/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answers of 3 October 2019 to Questions 292302 and 292304, what the evidential basis is for the conclusion that VAT changes to materials used for solar installations will have a negligible environmental impact.
tabling member constituency	Nottingham North
tabling member printed	Alex Norris
uin	294233
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The changes to the VAT rules for energy-saving materials are expected to affect a relatively small number of installations. It is therefore anticipated that there will be a negligible impact on the environment.</p><p> </p><p>Around 1,500 future installations of solar panels, energy-saving boilers and wind turbines are expected to be affected annually, plus some other smaller scale items. This represents less than 5% of the value of all installations currently eligible for the reduced rate. The changes are expected to have a negligible impact on the Exchequer.</p><p> </p><p>A Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/10/2019 07:36:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4641 label Biography information for Alex Norris

1147859

registered interest
date	02/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Bank Services
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to tackle the incorrect filing of dormant accounts.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	293713
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>HMRC use data analytics tools to identify companies which have submitted a company tax return including dormant accounts when HMRC hold information to suggest company activity during the return period. Any companies identified will normally be subject to an enquiry.</p><p> </p><p>Under the auspices of the Digital Economy Act 2017 HMRC also use their data analytics tools to identify companies which appear to have incorrectly submitted dormant accounts to Companies House. Details of these companies are passed to Companies House so that they can take appropriate action.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/10/2019 13:59:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1147880

registered interest
date	02/10/2019
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 Financial Secretary to the Treasury, how HMRC established its estimate that nine out of 10 contractors are not compliant with current off-payroll working rules in the private sector.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293521
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293522 293523 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147882

registered interest
date	02/10/2019
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 progress HMRC has made on improving the Check Employment Status for Tax digital service.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293522
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293523 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147883

registered interest
date	02/10/2019
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 assessment HMRC has made of the potential loss of tax revenue resulting from a blanket determination of the tax status of individual contractors by private companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293523
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293522 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards