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Written Question
Treasury: Health and Safety
Thursday 29th February 2024

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to comply with principle (d) of schedule 1 of the Management of Health and Safety at Work Regulations 1999.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

Regulation 4 paras 29 and 30(d) and the corresponding Schedule 1 (d) of the Management of Health and Safety at Work Regulations 1999 does not fully relate to the work of HM Treasury as it is an office-based department that is focused on policy delivery. HM Treasury do not use personal protective equipment to do their work..

However, HM Treasury do carry out principles of prevention including office design and ergonomically compliant workstations. Where risks are identified, work activity risk assessment are in place. Risks are evaluated and controlled if they cannot be fully removed.

All staff are provided with relevant workstation equipment. Where required, specific reasonable adjustments are in place to carry out their work. Office environment and workstation assessments are in place and compliant with Display Screen Equipment Regulations.


Written Question
Revenue and Customs: Staff
Tuesday 9th January 2024

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many full-time equivalent staff work in HMRC's national minimum wage compliance unit; and how many posts in that unit were unfilled as of 19 December 2023.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HMRC enforces the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business and Trade (DBT).

The Government is determined that everyone who is entitled to the NMW receives it.

HMRC’s NMW compliance work is funded by DBT. The annual funding for minimum wage enforcement has doubled since 2015 (Table 1, link below) and this additional investment has enabled a significant expansion of resources dedicated to enforcing the minimum wage.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1149618/supplementary_data_for_enforcement_and_compliance_report.xlsx(opens in a new tab)

Data on the number of full-time equivalent staff (FTE) working in HMRC’s NMW team will change during the course of the year, and the final FTE position will be published as part of the Government Evidence on Enforcement and Compliance in 2024/2025.


Written Question
Revenue and Customs: Staff
Tuesday 9th January 2024

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many full-time equivalent staff are employed to investigate tax evasion in HMRC's Wealthy Team as of 19 December 2023.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

I refer the hon member to the answer on 11 May 2023 to UIN 183914 Written questions and answers - Written questions, answers and statements - UK Parliament and the answer on 6 June 2023 to UIN 186796 Written questions and answers - Written questions, answers and statements - UK Parliament.

For data on the full time equivalent (FTE) employees working in HMRC’s Wealthy Teams, I refer the hon member to the answer on 28 June 2023 to UIN 189356 Written questions and answers - Written questions, answers and statements - UK Parliament.


Written Question
Tax Avoidance
Tuesday 9th January 2024

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an estimate of the number of people that are required to make payments under the Loan Charge as of 19 December 2023.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HM Revenue and Customs (HMRC) estimates that there are around 40,000 individuals and around 5,000 employers who have either failed to return the Loan Charge or have returned a figure that is not correct.

HMRC continues to support taxpayers to resolve their use of disguised remuneration schemes and get out of avoidance for good, including helping those who need extra support and providing additional time to pay where needed.


Written Question
Off-payroll Working: Taxation
Tuesday 9th January 2024

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure umbrella companies comply with legislation on the deduction of employers’ taxes from contractors’ pay.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Like all employers, umbrella companies are responsible for paying employer National Insurance contributions (NICs) where they are due. Employers cannot, by law, deduct employer NICs from an employee's gross pay. The payment of employer NICs out of the umbrella company’s fee may be shown on the same payslip as deductions, such as Income Tax, from the employee’s gross pay, meaning that it can look as if an individual is paying the employer NICs, when this is not actually the case.

All agency workers must be given a Key Information Document by an agency before agreeing terms, including when the agency worker is engaged through an umbrella company. Key Information Documents set out details about the engagement, including rates of pay. This allows workers to see how deductions and fees are made through the labour supply chain and how this affects their gross pay and net pay.

When set up and operated correctly, umbrella companies comply with tax and NICs legislation. Umbrella company employees who believe that an umbrella company is not complying with its tax or NICs obligations can report it to HM Revenue and Customs:

www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc


Written Question
Treasury: Access to Work Programme
Tuesday 20th June 2023

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether i an Access to Work scheme has been implemented in their Department.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

An Access to Work scheme has not been implemented. The department, in common with other government departments, has its own arrangements to support employees with a disability or long-term health condition. In HM Treasury, the implementation of reasonable adjustments for its employees is via a central workplace adjustments service.


Written Question
Treasury: Holiday Leave
Monday 15th May 2023

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential implications of the Employment Appeal Tribunal ruling in the 2017 case of Dudley Metropolitan Borough Council v Willetts & Ors for the calculation of holiday pay entitlement for staff in her Department; and if he will make a statement.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The 2017 employment tribunal decision determined that holiday pay must be calculated based on regular earnings, which must include regular overtime and similar payments. This means that since 2017, most HMRC colleagues who earn overtime and similar payments regularly in line with our guidance have received the additional payment due when they take their statutory annual leave.

HMRC has not determined that there are other implications of the ruling.


Written Question
Minimum Wage
Thursday 11th May 2023

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many full-time equivalent staff work in the HMRC National Minimum Wage team; and how many posts in that team were unfilled on 1 May 2023.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

HMRC enforces the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business and Trade (DBT).

The Government is determined that everyone who is entitled to the NMW receives it.

HMRC’s NMW compliance work is funded by DBT. The annual funding for minimum wage enforcement has doubled since 2015 (Table 1, link below) and this additional investment has enabled a significant expansion of resources dedicated to enforcing the minimum wage.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1149618/supplementary_data_for_enforcement_and_compliance_report.xlsx

Data on the number of full-time equivalent staff (FTE) working in HMRC’s NMW team will change during the course of the year, and the final FTE position will be published as part of the Government Evidence on Enforcement and Compliance in 2024/2025.


Written Question
Tax Evasion
Thursday 11th May 2023

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many full-time equivalent staff are employed to investigate tax evasion in HMRC's Wealthy Team unit; and if he will make a statement.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The Government is committed to tackling tax avoidance, evasion, and all other forms of tax non-compliance. HMRC has considerable resources to tackle non-compliance in the tax system, including tax evasion.

Within HMRC’s Customer Compliance Group (CCG), HMRC have a dedicated Wealthy unit with responsibility for tax compliance in this customer segment. As part of their role, they are key to delivering HMRC’s compliance response to evasion.

For data on the full time equivalent (FTE) employees working in HMRC's Wealthy Teams, I refer the hon member to my answer of 30 January 2023 to UIN 131454.


Written Question
Holiday Leave: Pay
Wednesday 3rd May 2023

Asked by: Chris Stephens (Scottish National Party - Glasgow South West)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to take steps to reform the way in which HMRC calculates holiday pay entitlements owing to their staff in the context of the Employment Appeal Tribunal ruling in the case of Dudley Metropolitan Borough Council v Willetts and Ors 2017; and if he will make a statement.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

HMRC has already made the necessary reforms in line with the legal ruling Dudley Metropolitan Borough Council v Willetts and Others 2017, where regular voluntary overtime and similar payments are now included in the daily rate of pay for statutory holidays taken each year.

HMRC has paid holiday pay arrears to qualifying current and former employees for the period 1 April 2017 to 31 August 2021.

Holiday payments due from 1 September 2021 have been paid to employees in real time by HMRC’s new automated pay system.