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1151385

registered interest
date	22/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 7 October 2019 to Question 293714, whether he makes an equality impact assessment on people that HMRC contacts in for tax compliance checks.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	3791
answer	answer is ministerial correction date of answer 28/10/2019 answer text <p>HMRC consider the equality impacts of all their policies, including compliance policies, before they are introduced, and these assessments are published within Tax Impact Information Notes on GOV.UK. HMRC are committed to treating all their customers fairly and to providing tailored support and reasonable adjustments to all customers who need extra help to manage their tax and benefit affairs. They offer support to all customers undergoing compliance checks according to their needs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/10/2019 13:58:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1151386

registered interest
date	22/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to section 15 of and schedule 3 to the Finance (No.3) Act 2018, what estimate he has made of the annual cost to the public purse of the exemption from tax on offshore receipts in respect of intangible property.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	3792
answer	answer is ministerial correction date of answer 28/10/2019 answer text <p>The taxation of offshore receipts in respect of intangible property was a new measure enacted in Section 15 of and Schedule 3 to the Finance Act 2019. The measure applies a direct UK Income tax charge to amounts received in a low tax jurisdiction in respect of intangible property, to the extent that those amounts are referable to the sale of goods or services in the UK. It is forecast to raise over £1.1 billion over five years, as follows:</p><p> </p><p>Exchequer impact (£m)</p><table><tbody><tr><td><p>2018 to 2019</p></td><td><p>2019 to 2020</p></td><td><p>2020 to 2021</p></td><td><p>2021 to 2022</p></td><td><p>2022 to 2023</p></td><td><p>2023 to 2024</p></td></tr><tr><td><p>0</p></td><td><p>0</p></td><td><p>+475</p></td><td><p>+275</p></td><td><p>+220</p></td><td><p>+165</p></td></tr></tbody></table><p> </p><p>The measure, as enacted, includes three exemptions: a de minimis of £10m of UK sales, an exemption for business undertaken in the territory of residence, and an exemption where tax is being charged at 50% or more of the UK tax. These exemptions aim to target the legislation at multinational groups which generate significant income from intangible property through UK sales and which have made arrangements such that the income is received in offshore jurisdictions where it is taxed at no or low effective rates. The yield forecast for the measure was based on the rules as defined in the legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/10/2019 14:00:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1151527

registered interest
date	22/10/2019
answering body	Department for Work and Pensions
answering dept id	29
answering dept short name	Work and Pensions
answering dept sort name	Work and Pensions
hansard heading	Universal Credit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Work and Pensions, how many and what proportion of claimants of universal credit manually reported their wages in each of the last 12 months.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	3809
answer	answer is ministerial correction date of answer 28/10/2019 answer text <p>A monthly breakdown of adjustments to Universal Credit payments owing to Real Time Information and self-reported earnings is not readily available, and to provide it would incur disproportionate costs.</p><p> </p><p>From the information that is readily available for Universal Credit Full Service, in the twelve months to September 2019, on average 1.7m payments were processed each month. Of the payments processed, on average 1.2% or 20,000 had self-reported earnings information recorded.</p> answering member constituency Colchester answering member printed Will Quince question first answered 28/10/2019 15:18:04 answering member 4423 label Biography information for Will Quince
tabling member	4657 label Biography information for Anneliese Dodds