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1088713

registered interest
date	14/03/2019
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, pursuant to the Answer of 12 March to Question 229807, how HMRC communicated with people affected by disguised remuneration debt to ensure that they were aware that it was HMRC’s policy not to force the sale of a main residence in relation to a DR debt.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	232642
answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>HM Revenue and Customs (HMRC) will not force somebody to sell their main home to pay their Disguised Remuneration (DR) debt.</p><p> </p><p>This policy was confirmed verbally by HMRC officials at the Treasury Select Committee on 30 January 2019. HMRC also confirmed this long-standing policy in an issue briefing published on GOV.UK at:</p><p> </p><p><a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans</a></p><p> </p><p>HMRC officials handling settlements relating to DR cases make this position clear to customers.</p><p> </p><p>HMRC has also streamlined its approach to settlement for those affected by the DR loan charge by allowing up to 5 years payment terms for those now earning less than £50,000 and who are no longer engaged in tax avoidance without the need for detailed supporting information; and up to 7 years for those now earning less than £30,000.</p><p> </p><p>For those with an income of £50,000 or more, or who need to pay over a longer period, HMRC can agree longer payment arrangements, for which there is no set maximum period, but individuals will need to provide supporting information.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/03/2019 17:09:56 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1083689

registered interest
date	07/03/2019
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, pursuant to the Answer of 4 March 2019 to Question 226209, whether HMRC will provide assistance to people affected by disguised remuneration debt who experienced loss of residence prior to HMRC confirming their policy not to force the sale of a main residence in January 2019.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	229807
answer	answer is ministerial correction date of answer 12/03/2019 answer text <p>The statement made on 30 January confirmed HMRC’s policy not to force the sale of a main residence directly in relation to a Disguised Remuneration (DR) debt. HMRC has never forced the sale of a main residence in relation to a DR debt. Anyone who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/03/2019 17:22:59 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1077733

registered interest
date	26/02/2019
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, pursuant to the answer of 18 February 2019 to Question 221022 on Tax Avoidance, whether it has always been HMRC's policy that nobody would be forced to sell their main home to pay for their Disguised Remuneration debt.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	226209
answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>As advised by HMRC officials at the Treasury Select Committee on 30 January 2019 it is not HMRC’s policy to force the sale of a main residence in relation to a Disguised Remuneration (DR) debt, or the loan charge.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p><p> </p><p>HMRC is working hard to help individuals get out of avoidance for good and offer manageable and sustainable payment plans wherever possible. It carefully considers each case and there is no maximum limit on how long a customer can be given to pay what they owe. HMRC considers a customer’s ability to pay on a case by case basis and decisions are based on each individual’s personal circumstances.</p><p> </p><p>HMRC has simplified the process for those who want to settle their use of DR schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:02:16 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1060631

registered interest
date	13/02/2019
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, pursuant to Mary Aiston's oral evidence to the Treasury Committee on 30 January 2019, what steps HMRC is taking to ensure that people affected by the disguised remuneration loan charge are not forced to sell their homes.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	221022
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>HMRC will never force somebody to sell their main home to pay for their Disguised Remuneration (DR) debt, or the loan charge. Anybody who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. They have a number of ways to help those who are genuinely unable to make a full payment of tax on time, for example, by arranging payments by instalments. HMRC’s Debt Management team are also trained to identify customers who are vulnerable and will refer them to HMRC’s specialist “Needs enhanced support” team. They will tailor their support to meet the needs of the individual.</p><p> </p><p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p><p> </p><p>HMRC is working hard to help individuals get out of avoidance for good and offer manageable and sustainable payment plans wherever possible. It carefully considers each case and there is no maximum limit on how long a customer can be given to pay what they owe. HMRC considers a customer’s ability to pay on a case by case basis and decisions are based on each individual’s personal circumstances.</p><p> </p><p>HMRC has simplified the process for those who want to settle their use of DR schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p><p> </p><p>Anybody who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible. They have a number of ways to help those who are genuinely unable to make a full payment of tax on time, for example, by arranging payments by instalments.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/02/2019 17:14:42 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

947354

registered interest
date	24/07/2018
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, how many investigations HMRC has launched against firms using the Employment Allowance avoidance scheme referred to in the HMRC guidance of 29 June 2015.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	168116
answer	answer is ministerial correction date of answer 10/09/2018 answer text <p>Since issuing the guidance of 29 June 2015 HMRC has seen changes in the way the Employment Allowance has been abused. HMRC undertakes a wide range of targeted compliance interventions, including where appropriate referrals for criminal prosecution, to address any abuse of the Employment Allowance. In November 2016 HMRC formed the Employment Status and Intermediaries team which leads the operational response to issues such as the abusive use of the Employment Allowance by agencies and payroll companies.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/09/2018 15:50:44 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

927038

registered interest
date	19/06/2018
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 Mr Chancellor of the Exchequer, how many actions for failure to notify under the disclosure of tax avoidance schemes legislation have been taken by HMRC against firms using the employment allowance avoidance scheme described by HMRC's guidance of the 29th June 2015.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	155398
answer	answer is ministerial correction date of answer 27/06/2018 answer text <p>HMRC is taking robust action in response to avoidance involving the abuse of Employment Allowance (EA), including legislative change and targeted compliance activity against those who abuse the allowance. Action under Disclosure of Tax Avoidance Schemes (DOTAS) is only one of a range of actions available. HMRC will also consider criminal prosecution where appropriate.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 27/06/2018 11:33:55 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892279

registered interest
date	26/04/2018
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 Mr Chancellor of the Exchequer, how many schemes have been notified to HMRC under Disclosure of tax avoidance schemes in relation to the Employment Allowance avoidance scheme set out in the guidance issued by HMRC on 29th June 2015.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138557
answer	answer is ministerial correction date of answer 03/05/2018 answer text <p>No such schemes have been notified.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/05/2018 14:11:02 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds