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Written Question
Bankruptcy: Tax Avoidance
Friday 4th December 2020

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who will be declared bankrupt as a result of the implementation of the Loan Charge.

Answered by Jesse Norman

HMRC do not want to make anybody bankrupt, and insolvency is only ever considered as a last resort. HMRC will work with individuals to reach sustainable and manageable payment plans wherever possible. In line with current practice, HMRC will pause recovery action where a taxpayer has no ability to pay, until there is a significant change of circumstance.

HMRC are not always the only creditor and some individuals may choose to enter insolvency themselves based on their overall financial position.

Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110.


Written Question
Revenue and Customs: Training
Tuesday 29th October 2019

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what training HMRC staff have on economic abuse.

Answered by Jesse Norman

HMRC have safeguarding procedures for apprentices who are training in HMRC. These safeguarding procedures include mandatory training for everyone working with or managing tax apprentices, as well as the apprentices themselves. This safeguarding training covers the indicators of economic, or financial, abuse relating to vulnerable adults.


Written Question
VAT
Thursday 18th July 2019

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has undertaken a recent assessment of the potential effects on businesses in the UK of leaving the EU VAT area.

Answered by Jesse Norman

Leaving the EU without a negotiated settlement is not the Government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

As part of the no deal preparations, HMRC have published guidance and technical notices for businesses and their advisors on customs, excise and VAT, as well as a collection of letters and guides.

HMRC have published a collection of impact assessments on GOV.UK which are available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments


Written Question
National Insurance: Young People
Monday 17th June 2019

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what reports he has received on young people not receiving their national insurance number on time; and what the reason is for delays in sending out national insurance numbers.

Answered by Jesse Norman

HMRC automatically issues letters to children advising them of their National Insurance number (NINo) as they approach their 16th birthday. Following a change in the way in which HMRC identifies these children, there was a delay in the issue of some NINo letters. Individuals with concerns can contact HMRC’s helpline on 0300 200 3500.


Written Question
Income Tax: Appeals
Tuesday 26th June 2018

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what proportion of appeals against HMRC decisions on (a) pay as you earn and (b) income tax were upheld in the last calendar year.

Answered by Mel Stride - Secretary of State for Work and Pensions

Information in the form requested is not readily available and could only be obtained, compiled and collated at disproportionate cost.


Written Question
Fuels: Rural Areas
Tuesday 25th July 2017

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what plans he has to make fuel more affordable for people in rural areas.

Answered by Andrew Jones

Since 2010 those living in the Inner and Outer Hebrides, the Northern Isles, the islands in the Clyde and the Isles of Scilly have benefitted from a 5 pence per litre fuel price cut. In 2015 this scheme was extended to benefit those people living across seventeen of mainland UK’s most rural communities.

However, the Government recognises that fuel costs remain a significant part of business and household costs. This is why, at Autumn Statement 2016, the Government announced the main rate of fuel duty would remain frozen for the seventh successive year, saving the average driver £130 a year.


Written Question
Customs
Thursday 20th July 2017

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the number of additional revenue and customs officials potentially required to carry out additional customs declarations after the UK leaves the EU customs union.

Answered by Mel Stride - Secretary of State for Work and Pensions

The resources and staffing levels required by HMRC after the UK leaves the European Union will be dependent on the outcome of negotiations.


Written Question
Customs
Thursday 20th July 2017

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what recent assessment the Government has made of the effect on the flow of goods and people at UK ports of the UK leaving the EU customs union.

Answered by Mel Stride - Secretary of State for Work and Pensions

The Government is committed to securing the most frictionless trading relationship possible with the EU. HMRC is working with other government departments which share the responsibility for maintaining the flow of trade and passengers through our borders to help achieve this.


Written Question
Police Scotland: VAT
Monday 17th October 2016

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to make Police Scotland eligible for VAT refunds.

Answered by Jane Ellison

The Government has no intention of bringing forward legislative proposals to make Police Scotland eligible for VAT refunds.


Written Question
Financial Services: Education
Wednesday 15th June 2016

Asked by: Alistair Carmichael (Liberal Democrat - Orkney and Shetland)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what role the new money guidance body will play in coordinating financial capability initiatives.

Answered by Harriett Baldwin

The government is committed to ensuring that members of the public are given the help they need to make informed financial decisions. This is why the government published a paper at Budget - Public Financial Guidance Review: Proposal for Consultation. The paper set out plans to create a new money guidance body which will identify gaps in the financial guidance market and commission targeted debt advice, money guidance and financial capability projects to fill those gaps.

The paper published at Budget sought views on how the new money guidance body should best deliver guidance services. The consultation closed on Wednesday 8 June and the government will publish a response in the Autumn.