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1011427

registered interest
date	21/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Income
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what change there will be in net annual income between financial years 2018-19 and 2019-20 for a person earning £12,000 gross per annum as a result of changes to personal allowances and national insurance contributions from April 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	194057
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>A person earning pay of £12,000 gross per annum (evenly spread across the year) in all parts of the UK excluding Scotland will have an increase of £54.96 in their net annual income between financial years 2018-19 and 2019-20 as a result of changes to personal allowances and national insurance contributions (NICs) from April 2019.</p><p> </p><p>A typical basic rate taxpayer in all parts of the UK excluding Scotland will pay £130 less in income tax in 2019-20 than in 2018-19.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/11/2018 14:38:17 answering member 3935 label Biography information for Mel Stride
tabling member	1409 label Biography information for Mr Gregory Campbell

1010559

registered interest
date	20/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Charitable Donations: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what guidance his Department publishes on (a) payroll giving and (b) gift aid to help taxpayers understand the differences between those tax reliefs.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	193390
answer	answer is ministerial correction date of answer 23/11/2018 answer text <p>The guidance on the differences between the Payroll Giving and Gift Aid tax reliefs is available at <a href="http://www.gov.uk/donating-to-charity" target="_blank">www.gov.uk/donating-to-charity</a>. This also sets out what taxpayers need to do in order to access the schemes and the amount of tax relief available.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 23/11/2018 14:31:19 answering member 4320 label Biography information for Robert Jenrick
tabling member	1409 label Biography information for Mr Gregory Campbell

1010571

registered interest
date	20/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Mortgages: Interest Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what support is available to borrowers seeking to access lower mortgage rates in the event that their proposed new lender or current lender is not signed up to the Government's voluntary agreement with UK Finance, the Building Socieities Association and the Intermediary Mortgage Lenders Association.
tabling member constituency	East Worthing and Shoreham
tabling member printed	Tim Loughton
uin	193356
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>67 lenders representing 95% of the UK’s residential mortgage market have signed up to the industry voluntary agreement to help mortgage prisoners.</p><p> </p><p>As set out in my response to your PQ tabled 5<sup>th</sup> November 2018 officials in the Treasury continue to work closely with the FCA and industry to explore what more can be done. This will include where lenders are not signed up to the industry’s voluntary agreement.</p> answering member constituency Salisbury answering member printed John Glen question first answered 28/11/2018 13:00:27 answering member 4051 label Biography information for John Glen
tabling member	114 label Biography information for Tim Loughton

1010577

registered interest
date	20/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Children: Day Care
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people have reported technical issues with tax-free childcare payments to his Department as of October 2018; and how those people so affected will be compensated.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	193504
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>The vast majority of parents apply for and use their childcare accounts without problems. Where parents have experienced technical issues that impact them financially, HMRC has arrangements in place to ensure that they do not miss out as a result. Where parents report technical issues with their Tax-Free Childcare payments, HMRC pay compensation to reimburse them for any missed government top-up.</p><p>To 31 October 2018, HMRC has received 4,560 complaints from parents who have experienced technical issues with the childcare service. HMRC does not hold information on the breakdown of the complaints in relation to Tax-Free Childcare payments specifically.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 28/11/2018 16:54:32 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4518 label Biography information for Tulip Siddiq

1010597

registered interest
date	20/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Buildings: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment the Government has made of the potential merits of reducing the VAT rate for goods and services required for the essential repair and maintenance of (a) residential and (b) commercial buildings.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	193519
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>The government keeps all taxes under review, including VAT.</p><p> </p><p>Under EU rules, the government cannot reduce the rate of VAT on the repair and maintenance of commercial buildings. Applying the reduced rate of VAT on repairs and renovations of private dwellings would come at a significant cost to the Exchequer, estimated at £2.5 billion.</p><p> </p><p>Any future decisions on VAT will continue to be taken in line with the normal Budget process.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/11/2018 17:49:40 answering member 3935 label Biography information for Mel Stride
tabling member	4467 label Biography information for Drew Hendry

1010650

registered interest
date	20/11/2018
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, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, whom he defines as (a) employers and (b) individuals.
tabling member constituency	Ribble Valley
tabling member printed	Mr Nigel Evans
uin	193399
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>In the context of the legislation at S554A of ITEPA 2003, employers are those who have set up a disguised remuneration (DR) scheme and remunerated their staff or themselves through the DR scheme they have set up. Individuals are employees who are personally responsible for their tax arrangements because HMRC cannot reasonably collect the liability from the employer.</p><p>A breakdown of the number of DR users classified as employers who are individuals paid through their own limited companies is not available. However, the structure of this type of scheme and the costs involved with using one means that it is not likely to be an individual paying themselves through their own limited company.</p><p>HMRC are pursing employers who have used a DR scheme to pay their employees. So far, over 90% of the £650 million collected since Budget 2016 has been collected from employers.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 193400 question first answered 28/11/2018 17:51:44 answering member 3935 label Biography information for Mel Stride
tabling member	474 label Biography information for Mr Nigel Evans

1010651

registered interest
date	20/11/2018
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, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, (a) how many and (b) what proportion of the scheme users classified as employers are individuals who were paid through their own limited companies.
tabling member constituency	Ribble Valley
tabling member printed	Mr Nigel Evans
uin	193400
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>In the context of the legislation at S554A of ITEPA 2003, employers are those who have set up a disguised remuneration (DR) scheme and remunerated their staff or themselves through the DR scheme they have set up. Individuals are employees who are personally responsible for their tax arrangements because HMRC cannot reasonably collect the liability from the employer.</p><p>A breakdown of the number of DR users classified as employers who are individuals paid through their own limited companies is not available. However, the structure of this type of scheme and the costs involved with using one means that it is not likely to be an individual paying themselves through their own limited company.</p><p>HMRC are pursing employers who have used a DR scheme to pay their employees. So far, over 90% of the £650 million collected since Budget 2016 has been collected from employers.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 193399 question first answered 28/11/2018 17:51:44 answering member 3935 label Biography information for Mel Stride
tabling member	474 label Biography information for Mr Nigel Evans

1010655

registered interest
date	20/11/2018
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, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, how many promoters and providers of disguised remuneration schemes have been (a) pursued or investigated and (b) penalised or prosecuted by HMRC.
tabling member constituency	Ribble Valley
tabling member printed	Mr Nigel Evans
uin	193401
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>HMRC takes tackling promoters of avoidance schemes seriously, but does not currently categorise information in such a way as to identify disguised remuneration schemes specifically.</p><p> </p><p>In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements. In the last year, HMRC has taken litigation action against 5 scheme promoters for failure to disclose under Disclosure of Tax Avoidance Schemes with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.</p><p>HMRC has used its powers under the Promoters of Tax Avoidance Schemes to challenge promoters and others. HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.</p><p> </p><p>HMRC will also consider criminal investigation and make referrals to prosecuting authorities, where appropriate. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016 more than 15 individuals have been convicted for offences relating to the promotion and operation of marketed tax avoidance schemes and sentenced to over 95 years custodial with an additional 4 years suspended sentences being ordered, additional matters are the subject of ongoing enquiries.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 193402 question first answered 28/11/2018 17:48:26 answering member 3935 label Biography information for Mel Stride
tabling member	474 label Biography information for Mr Nigel Evans

1010656

registered interest
date	20/11/2018
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, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, what estimate he has made of the number of promoters and providers of disguised remuneration schemes he expects to be (a) pursued or investigated and (b) penalised or prosecuted by HMRC.
tabling member constituency	Ribble Valley
tabling member printed	Mr Nigel Evans
uin	193402
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>HMRC takes tackling promoters of avoidance schemes seriously, but does not currently categorise information in such a way as to identify disguised remuneration schemes specifically.</p><p> </p><p>In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements. In the last year, HMRC has taken litigation action against 5 scheme promoters for failure to disclose under Disclosure of Tax Avoidance Schemes with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.</p><p>HMRC has used its powers under the Promoters of Tax Avoidance Schemes to challenge promoters and others. HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.</p><p> </p><p>HMRC will also consider criminal investigation and make referrals to prosecuting authorities, where appropriate. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016 more than 15 individuals have been convicted for offences relating to the promotion and operation of marketed tax avoidance schemes and sentenced to over 95 years custodial with an additional 4 years suspended sentences being ordered, additional matters are the subject of ongoing enquiries.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 193401 question first answered 28/11/2018 17:48:26 answering member 3935 label Biography information for Mel Stride
tabling member	474 label Biography information for Mr Nigel Evans

1010663

registered interest
date	20/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Supply Chains
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Draft Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, published in November 2018, what his assessment is of the effect of articles 47-50 of that agreement on UK supply chains.
tabling member constituency	Bishop Auckland
tabling member printed	Helen Goodman
uin	193403
answer	answer is ministerial correction date of answer 28/11/2018 answer text <p>The Government has agreed in principle the terms of the UK’s smooth and orderly exit from the EU, as set out in the Withdrawal Agreement. It includes a time-limited Implementation Period that provides a bridge to the future relationship, allowing businesses to continue trading as now until the end of 2020.</p><p><strong> </strong></p><p>Articles 47-50 provide an agreed high level text on how goods and customs procedures will be treated during this period. Goods in transit to or from the UK to the EU will retain their Union status and will be subject to existing declaration principles contained in the Union Customs Code (UCC). Additionally, UCC rules will be applied to non-union goods placed in temporary storage or special procedures in the UK and before separation for up to one year after the end of the Implementation Period, allowing trade time to discharge goods to a final customs procedure.</p><p> </p><p>The draft Political Declaration on the future UK-EU relationship sets out a plan for a free trade area for goods, with no tariffs and no quotas, combining deep regulatory and customs cooperation and underpinned by provisions ensuring open and fair competition.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/11/2018 17:45:03 answering member 3935 label Biography information for Mel Stride
tabling member	1484 label Biography information for Helen Goodman