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The response provided related to landfill tax fraud.<\/p>

<\/p>

Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.<\/p>

<\/p>

Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.<\/p>

<\/p>

As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.<\/p>

<\/p>

HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC\u2019s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.<\/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" : "2021-05-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "4544"} , {"_value" : "4545"} , {"_value" : "4546"} , {"_value" : "4547"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-25T16:06:30.577Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill Tax"} , "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 hon. Members had meetings with HMRC on its investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "4548"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 1, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }