HMRC are committed to their strategy, announced in 2015, of moving to 13 regional centres, all within Government hubs, in city centre locations where the majority of their staff are already based. This is key to HMRC\u2019s and wider Government\u2019s transformation and is aligned with the Places for Growth Programme.<\/p>
<\/p>
Customer services will not be reduced by the closure of offices. HMRC had already closed their enquiry centres in 2014. Currently almost all business customers deal with the department online and, in 2020, 94 per cent of Self-Assessment returns were filed digitally. In addition to dealing with enquiries by telephone, HMRC have set up an Extra Support Team, providing assistance to taxpayers who need extra help. Due to the COVID-19 restrictions, HMRC are unable to offer face to face appointments at this time, but they continue to serve taxpayers through other communication channels. Evidence from customer satisfaction survey results confirms that taxpayers, particularly those who would have satisfied the criteria for a face to face appointment, are happy with these alternative services.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-02-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-02-17T15:27:33.687Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-02-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Buildings"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking to ensure that local tax offices are based in town centres.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/350", "label" : {"_value" : "Biography information for Sir John Hayes"} } , "tablingMemberConstituency" : {"_value" : "South Holland and The Deepings"} , "tablingMemberPrinted" : [{"_value" : "Sir John Hayes"} ], "uin" : "151604"} , {"_about" : "http://data.parliament.uk/resources/1283503", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1283503/answer", "answerText" : {"_value" : "
The temporary zero rate was an extraordinary measure introduced to help affected sectors (such as hospitals and care homes) during the initial acute period of the COVID-19 crisis, when global supply of PPE did not meet demand and PPE was procured directly from the open market.<\/p>
<\/p>
The funeral sector source their own PPE through their normal supply routes. In extreme circumstances, there is provision for them to approach their Local Resilience Forum (LRF) or local authority, where the LRF has stood down, to discuss access to an emergency supply. Given this, there are no plans to review the VAT treatment of PPE.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-02-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-02-12T13:58:39.883Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-02-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Protective Clothing: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reinstating the VAT exemption on personal protective equipment for funeral sector workers for the duration of the covid-19 lockdown.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/350", "label" : {"_value" : "Biography information for Sir John Hayes"} } , "tablingMemberConstituency" : {"_value" : "South Holland and The Deepings"} , "tablingMemberPrinted" : [{"_value" : "Sir John Hayes"} ], "uin" : "148684"} , {"_about" : "http://data.parliament.uk/resources/1271462", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1271462/answer", "answerText" : {"_value" : "
The Coronavirus Job Retention Scheme (CJRS) continues to be one of the most generous schemes in the world.<\/p>
<\/p>
Given the schemes\u2019 economic and fiscal significance, HM Treasury and HMRC are undertaking evaluations of the CJRS and the Self-Employment Income Support Scheme (SEISS). The CJRS Evaluation Plan, which was published on GOV.UK on 17 December 2020, sets out the evaluation approach.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-12-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-12-21T14:54:07.517Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-12-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employment: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what comparative assessment he has made of the effectiveness of Government fiscal support for (a) job retention and (b) self-employed people during the covid-19 pandemic in the UK and internationally.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/350", "label" : {"_value" : "Biography information for Sir John Hayes"} } , "tablingMemberConstituency" : {"_value" : "South Holland and The Deepings"} , "tablingMemberPrinted" : [{"_value" : "Sir John Hayes"} ], "uin" : "129955"} , {"_about" : "http://data.parliament.uk/resources/1205583", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1205583/answer", "answerText" : {"_value" : "
The UK has a comprehensive range of measures in place to tackle tax avoidance and tax planning arrangements entered into by multinational corporations.<\/p>
<\/p>
For example, the Diverted Profits Tax (DPT) was introduced in 2015, and aims to change the behaviour of companies using contrived arrangements to avoid UK tax, by charging tax on these arrangements at a higher rate. Its primary purpose is to ensure that the profits taxed in the UK fully reflect the economic activity carried on in the UK.<\/p>
<\/p>
Similarly, the Offshore Receipts from Intangibles Property (ORIP) regime, introduced in 2019, is designed to deal with arrangements where the UK sales of multinational groups generate significant offshore income in low or no tax jurisdictions, in circumstances where normal royalty withholding tax rules would not apply. This measure is expected to generate about £1bn of additional tax revenue over a five year period.<\/p>
<\/p>
The UK continues to take a leading role in international efforts to tackle tax avoidance by multinationals. Following on from the OECD BEPS (Base Erosion and Profit Shifting) project, the UK is fully engaged in continuing work at the OECD in relation to the challenges of taxing the digital economy. The UK has been at the forefront of these discussions within the OECD, and will be continuing to meet virtually with the OECD Working Parties in the coming weeks and months.<\/p>
<\/p>
With regard to the taxation of the digital economy, the UK has been clear that it favours an international agreement on this issue. In advance of an agreed outcome, the UK has introduced its own Digital Services Tax (DST) which came into force in April 2020 and is expected to generate over £2bn of additional tax revenue in the next 5 years.<\/p>
<\/p>
The DST will be an important tool for addressing the limitations of the existing international tax framework, ensuring that businesses pay tax in the UK that reflects the value they generate from user interaction. The Government has been clear that it will remove the DST once an appropriate global solution is in place.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-06-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-06-24T07:43:08.72Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance: Multinational Companies"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking to reduce levels of tax avoidance by multi-national corporations.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/350", "label" : {"_value" : "Biography information for Sir John Hayes"} } , "tablingMemberConstituency" : {"_value" : "South Holland and The Deepings"} , "tablingMemberPrinted" : [{"_value" : "Sir John Hayes"} ], "uin" : "61662"} , {"_about" : "http://data.parliament.uk/resources/1063957", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1063957/answer", "answerText" : {"_value" : "