{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-14T13%3A40%3A19.287Z", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-14T13%3A40%3A19.287Z", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all&max-questionFirstAnswered.=2020-10-14T13%3A40%3A19.287Z", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-14T13%3A40%3A19.287Z", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-14T13%3A40%3A19.287Z", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-14T13%3A40%3A19.287Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1241732", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241732/answer", "answerText" : {"_value" : "

Those not eligible for the Self-Employment Income Support Scheme (SEISS) may still be eligible for other elements of the unprecedented financial support available. The Government has temporarily increased the Universal Credit standard allowance for 2020-21 by £20 per week and relaxed the Minimum Income Floor meaning that where self-employed claimants' earnings have significantly reduced, their Universal Credit award will have increased to reflect their lower earnings. They may also have access to Bounce Back loans, tax deferrals, rental support, mortgage holidays, and other business support grants, with a new extended deadline of 30 November.<\/p>

<\/p>

In addition to this, up to half a million businesses which deferred their VAT bills will also be given more breathing space through the New Payment Scheme. This gives them the option to spread their payments over the financial year 2021-2022. In addition, all 11 million UK self-assessment taxpayers will be able to benefit from the recently enhanced Time to Pay \u2018self-service\u2019 facility to form a 12-month, interest-free payment arrangement for up to £30,000 of self-assessment debt.<\/p>

<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T16:31:53.647Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employed: 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 support he is providing to self-employed people who did not meet the eligibility requirements for the Self Employed Income Support Scheme in March 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4750", "label" : {"_value" : "Biography information for Jane Stevenson"} } , "tablingMemberConstituency" : {"_value" : "Wolverhampton North East"} , "tablingMemberPrinted" : [{"_value" : "Jane Stevenson"} ], "uin" : "101063"} , {"_about" : "http://data.parliament.uk/resources/1241748", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241748/answer", "answerText" : {"_value" : "

Operation of the Test and Trace Support Payment scheme in England does not require HM Revenue and Customs (HMRC) information to be disclosed to the Department of Health and Social Care (DHSC).<\/p>

<\/p>

Local Authorities are administering the Test and Trace Support Payment scheme in England. All central government departments directly involved in the scheme (DHSC, MHCLG, DWP and HMRC) are collaborating to make sure Local Authorities have access to information necessary to administer this scheme and provide a clear view of its use.<\/p>

<\/strong><\/p>

HMRC have been working closely with DWP to make use of HMRC information to support the scheme. HMRC already disclose earnings and tax credit information to DWP under the Welfare Reform Act 2012. HMRC have agreed for DWP to extend its disclosure of taxpayer information to support Local Authorities in England which are administering the Test and Trace Support Payment scheme. This will provide information on claimants to Local Authorities in a legal, secure, proportionate and efficient way to enable Local Authorities to determine who is eligible for the scheme.<\/p>

<\/p>

Under the Commissioners for Revenue and Customs Act 2005, HMRC have a duty of confidentiality for information they hold. HMRC may only disclose taxpayer information under a limited number of circumstances, such as where legislation provides an information sharing gateway with another department for a specific purpose. Consent is generally required from HMRC for onward disclosure to organisations beyond those directly receiving taxpayer information<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T16:41:19.72Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Test and Trace Support Payment"} , "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 his Department is taking to ensure that information on the eligibility of self-isolation payment claimants is being shared with the (a) Department of Health and Social Care and (b) Department for Work and Pensions in a timely manner.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "101060"} , {"_about" : "http://data.parliament.uk/resources/1241761", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241761/answer", "answerText" : {"_value" : "

The Self-Employment Income Support Scheme (SEISS) is helping self-employed people adversely affected by COVID-19. 2.7 million people claimed £7.8 billion of support under the first grant, and as at 20 September 2.2 million people had claimed £5.6 billion of support under the second grant.<\/p>

<\/p>

The Government has announced a package of measures in the Winter Economy Plan that will continue to protect jobs and help businesses through the uncertain months ahead. The package includes a new Job Support Scheme (JSS) and an extension to the SEISS.<\/p>

<\/p>

Under the next phase of the SEISS, eligible people will be able to claim a taxable grant covering 20% of their average monthly trading profits, paid out in a single instalment covering 3 months\u2019 worth of profits, and capped at £1,875 in total.<\/p>

<\/p>

Under the Job Support Scheme, employees must be working 33% of their usual hours. For every hour not worked by the employee, both the Government and employer will pay a third each of the usual hourly wage for that employee. The Government contribution will be capped at £697.92 a month.<\/p>

<\/p>

The Government has broadly aligned the next SEISS grant with the Government\u2019s contribution to the Job Support Scheme. The extension is not intended to provide a direct income replacement, as people will be continuing to work while claiming the grant. Those who require more support may have access to other elements of the Government\u2019s support package.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T16:38:37.963Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, for what reason (a) self-employed individuals receive wage support up to 20 per cent of pre-covid-19 income under the Self Employment Income Support Scheme and (b) people in full-time employment can receive up to 77 per cent through the Coronavirus Job Retention Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/394", "label" : {"_value" : "Biography information for Mr Clive Betts"} } , "tablingMemberConstituency" : {"_value" : "Sheffield South East"} , "tablingMemberPrinted" : [{"_value" : "Mr Clive Betts"} ], "uin" : "100890"} , {"_about" : "http://data.parliament.uk/resources/1241782", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241782/answer", "answerText" : {"_value" : "

While unable to provide a specific date, HMRC worked closely with HMT during policy development to enable the publication of an initial factsheet on 24 September 2020 while developing more detailed materials to accompany the start of the scheme.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:24:40.49Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Job Support Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 October 2020 to Question 98695, on what date HMRC started work on the Job Support Scheme guidance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "100936"} , {"_about" : "http://data.parliament.uk/resources/1241783", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241783/answer", "answerText" : {"_value" : "

As the Chancellor said when announcing the scheme on 24 September, the Government will publish full guidance on the Job Support Scheme in due course; this will include detail on who is eligible for the scheme.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:25:58.54Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Job Support Scheme: Parish and Town Councils"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 October 2020 to Questions 98695 on Job Support Scheme: Parish Councils, what assessment he has made of the potential merits of including Parish and Town Council employees within the scope of the Job Support Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "100937"} , {"_about" : "http://data.parliament.uk/resources/1241860", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241860/answer", "answerText" : {"_value" : "

The Government recognises the challenging times facing the aviation industry as a result of COVID-19, and firms experiencing difficulties as a result of COVID-19 can draw upon the unprecedented package of measures announced by the Chancellor, including schemes to raise capital and flexibilities with tax bills. Firms in the aviation sector will now also be able to take advantage of the targeted package of measures to support jobs and businesses through the winter months.<\/p>

<\/p>

The Government has also launched a new Global Travel Taskforce to work with industry to support the safe recovery of international travel.<\/p>

<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:40:26.977Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Airports: Business Rates"} , "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 implementing business rate relief for airports in response to the reduction in passenger traffic.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1604", "label" : {"_value" : "Biography information for Mr Virendra Sharma"} } , "tablingMemberConstituency" : {"_value" : "Ealing, Southall"} , "tablingMemberPrinted" : [{"_value" : "Mr Virendra Sharma"} ], "uin" : "100924"} , {"_about" : "http://data.parliament.uk/resources/1241183", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241183/answer", "answerText" : {"_value" : "

HMRC enforce the National Minimum\u202fWage (NMW)\u202fand\u202fNational Living Wage (NLW) in line with the law and policy set out by the Department for Business, Energy and Industrial Strategy (BEIS).<\/p>

<\/p>

Breaches of NMW legislation are normally a civil (non-criminal) matter which attract penalties of up to 200% of the identified wage arrears and public naming.<\/p>

<\/p>

Prosecutions can be lengthy and cause delays in recovering arrears for workers and do not necessarily guarantee payment. HMRC therefore balance recovering NMW arrears for workers as quickly as possible with the robust enforcement of NMW when deciding whether to pursue prosecution. Prosecution is reserved for the most serious NMW offences involving obstruction, falsifying of documents or wilful failure to pay workers the minimum wage, and such cases are referred to the CPS who decide whether to prosecute.<\/p>

<\/p>

In the last two years (2018/19 \u2013 2019/20), HMRC have completed nearly 6,400 NMW investigations, identifying over £45 million in arrears for nearly 485,000 workers, issuing over £35.5 million in penalties, and resulting in one conviction.<\/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" : "2020-10-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-12T16:39:41.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Minimum Wage: Non-payment"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many employers have been convicted of offences related to under-payment of the National Living Wage and National Minimum Wage in the last two years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "100302"} , {"_about" : "http://data.parliament.uk/resources/1241259", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241259/answer", "answerText" : {"_value" : "

It is not possible to answer directly the question as data on the number of people furloughed whose jobs have been supported by the Coronavirus Job Retention Scheme (CJRS) is not available. However, data is available for the number of employments furloughed with the support of the CJRS (a person may have multiple employments). Her Majesty\u2019s Revenue and Customs (HMRC) published statistics about the Coronavirus Job Retention Scheme on 21 August 2020, which can be found here: https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-august-2020<\/a>.<\/p>

<\/p>

These statistics are the latest available to include figures for the number of jobs furloughed in local areas, and include the total number of jobs furloughed at any time in the Wallasey constituency. They also include figures for the Metropolitan Borough of Wirral. The number of jobs furloughed by Parliamentary constituency is not available for each month. The production of the figures depends on the matching of employment level CJRS data to other data held by HMRC. For records where this has been possible, the release reports that a cumulative total of 11,200 jobs had been furloughed under CJRS for employees living in Wallasey. This figure is based on claims received to 31 July and covers all jobs supported by the CJRS up to the end of June (when the scheme closed to claims for employments not already furloughed).<\/p>

<\/p>

The next release of these statistics will provide data on the number of jobs furloughed by Parliamentary constituency at 31 August. This is due to be published on 22 October. More information on this release can be found here:<\/p>

https://www.gov.uk/government/statistics/announcements/coronavirus-job-retention-scheme-statistics-october-2020<\/a>.<\/p>

<\/strong><\/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" : "2020-10-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-12T16:23:01.75Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coronavirus Job Retention Scheme: Wallasey"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many people in Wallasey have been furloughed through the Coronavirus Job Retention Scheme in each month since the introduction of that scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/491", "label" : {"_value" : "Biography information for Dame Angela Eagle"} } , "tablingMemberConstituency" : {"_value" : "Wallasey"} , "tablingMemberPrinted" : [{"_value" : "Ms Angela Eagle"} ], "uin" : "100298"} , {"_about" : "http://data.parliament.uk/resources/1240808", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240808/answer", "answerText" : {"_value" : "

At the time of the independent review of the Loan Charge, about 12,000 employers and individuals had the opportunity to avoid the Loan Charge by concluding settlements, having provided all the relevant information to HMRC by 5 April 2019. Early indications are that as at 2 October about 60 percent of these taxpayers have either settled, informed HMRC that they had instead decided to report and pay the Loan Charge, or have been taken out of scope of the Loan Charge following the Government\u2019s changes in response to the independent review.<\/p>

<\/p>

HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation. HMRC\u2019s criteria for continuing settlement discussions beyond the 30 September deadline are:<\/p>