Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the average wait time for callers to HMRC helplines; what action is being taken to reduce wait times on HMRC helplines; and if she will make it her policy implement a freephone service when wait times are high.
Answered by James Murray - Exchequer Secretary (HM Treasury)
Information regarding the average speed of answer is published as part of HMRC’s monthly performance report:
https://www.gov.uk/government/collections/hmrc-monthly-performance-reports
HMRC know that their service levels have, until recently, been below published standards. They aim to answer calls as quickly as possible but wait times may be longer than usual during busy periods.
HMRC received extra funding last year to recruit more customer service advisers to help improve telephony performance. They met their helpline service standard in Quarter 3.
HMRC do not have plans to introduce a freephone service.
HMRC helplines use 03 numbers (0300 or 0345), which cost the same as landline 01 or 02 numbers, but actual call charges depend on the customer's phone provider. For mobile networks, 03 numbers are typically included in airtime plans, but customers should verify with their specific network provider.
HMRC is a public body and does not profit from customer contacts.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when HMRC plans to respond to correspondence of 13 June 2023 from the hon. Member for Angus, reference DD9848.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
HM Revenue & Customs (HMRC) received your correspondence on 13 June 2023 and received the further information requested on 20 June 2023. They apologise for the delay in replying.
HMRC contacted your constituent on 17 August 2023 and telephoned your office on 25 October 2023 to provide an update on their investigations.
They aim to reply as quickly as possible and by 10 November 2023.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will publish the criteria through which the UK would decline to pursue a tax claim made by an EU state against a UK national under the Mutual Assistance in Recovery of Debt arrangements.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
The criteria through which the UK would decline to pursue a tax claim made by an EU state against a UK national under the Mutual Assistance in Recovery of Debt arrangements (Council Directive 2010/24/EU) are already published on the GOV.UK website here: DMBM560100.Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if his Department will waive vehicle import tax liabilities for a member of the armed forces who has purchased a vehicle under the terms of the Personal Export Scheme and is redeployed to a theatre where they cannot take their vehicle with them and is unable to sell it in their current deployment because it is right hand drive.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
The Personal Export Scheme allows entitled customers to buy a motor vehicle in the UK free of VAT for export outside the UK subject to certain conditions. Where a taxpayers plans change unexpectedly, and the vehicle is being re-imported into the UK the customer should contact HMRC’s Personal Transport Unit who will assess the query on a case-by-case basis to determine whether or not import VAT will be due.
Further guidance can be found here on the GOV.UK Website here: https://www.gov.uk/guidance/personal-export-scheme-notice-707#overview.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 31 January 2023 to Question 133676 on Tax Avoidance, how many people affected by the Loan Charge have contacted HMRC reporting symptoms of stress, anxiety or depression since 2017.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
HM Revenue and Customs (HMRC) does not collect or hold the personal and sensitive medical information requested.
HMRC recognises that tax burdens can add significant pressures and that some taxpayers need extra help because of their individual needs or circumstances. HMRC is committed to identifying and supporting taxpayers who need extra help with their tax affairs.
HMRC has guidance and training in place for its staff on how to identify taxpayers who need extra support, a dedicated telephone line for those seeking to exit a tax avoidance scheme and a debt helpline. Where appropriate, HMRC refers people to outside organisations that can provide further advice and support.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 31 January 2023 to Question 133676 on Tax Avoidance, how many people affected by the loan charge had been signposted to specialist Voluntary and Community organisations by the HMRC’s Extra Support teams.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
HM Revenue and Customs (HMRC) does not hold a breakdown of how many people affected by the loan charge have been signposted to specialist Voluntary and Community organisations by the Extra Support teams. For reasons of confidentiality HM Revenue and Customs (HMRC) does not record personal circumstances, such as whether the query is related to the loan charge, when signposting taxpayers to Voluntary and Community organisations.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the amount that will be raised by the Loan Charge.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
The Loan Charge was introduced to draw a line under the historic use of disguised remuneration (DR) schemes which paid income in the form of loans via third parties, often offshore trusts.
When announced at Budget 2016, the Loan Charge formed part of a package estimated to yield more than £3.2 billion over five years. The forecast was last revised at Spring Statement 2022, with the latest estimated overall Exchequer yield of £3.4 billion for the entire package, which includes the Loan Charge.
There has already been an independent review of the Loan Charge. The Independent Loan Charge Review, led by Lord Morse, assessed the impact of the policy on affected taxpayers. The Government accepted all but one of the Review’s 20 recommendations and changes resulting from the review have reduced the Exchequer yield by an estimated £620 million.
Any loss of life is a tragedy, and HMRC takes issues relating to loss of life or serious injury extremely seriously. HMRC has made ten referrals to the Independent Office for Police Conduct (IOPC) in relation to individuals who have sadly taken their lives and have used DR schemes. In the eight concluded cases, the investigations found no evidence of misconduct by any HMRC officer. Individuals affected by the Loan Charge are supported by HMRC’s Extra Support teams. These are teams of specialist trained advisors who, where appropriate, signpost taxpayers to specialist Voluntary and Community organisations. To further strengthen the support offered to taxpayers, HMRC and Samaritans are currently working together to deliver an 18-month project.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will conduct a review of the potential effect of the Loan Charge on instances of the suicides in the UK.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
The Loan Charge was introduced to draw a line under the historic use of disguised remuneration (DR) schemes which paid income in the form of loans via third parties, often offshore trusts.
When announced at Budget 2016, the Loan Charge formed part of a package estimated to yield more than £3.2 billion over five years. The forecast was last revised at Spring Statement 2022, with the latest estimated overall Exchequer yield of £3.4 billion for the entire package, which includes the Loan Charge.
There has already been an independent review of the Loan Charge. The Independent Loan Charge Review, led by Lord Morse, assessed the impact of the policy on affected taxpayers. The Government accepted all but one of the Review’s 20 recommendations and changes resulting from the review have reduced the Exchequer yield by an estimated £620 million.
Any loss of life is a tragedy, and HMRC takes issues relating to loss of life or serious injury extremely seriously. HMRC has made ten referrals to the Independent Office for Police Conduct (IOPC) in relation to individuals who have sadly taken their lives and have used DR schemes. In the eight concluded cases, the investigations found no evidence of misconduct by any HMRC officer. Individuals affected by the Loan Charge are supported by HMRC’s Extra Support teams. These are teams of specialist trained advisors who, where appropriate, signpost taxpayers to specialist Voluntary and Community organisations. To further strengthen the support offered to taxpayers, HMRC and Samaritans are currently working together to deliver an 18-month project.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 29 December 2022 to Question 105568 on Manufacturing Industries: Energy, when he plans to publish the review of the Energy Bill Relief Scheme; and what plans he has to provide further support.
Answered by James Cartlidge - Shadow Secretary of State for Defence
On 9 January, the government announced that it would be launching a new energy support scheme for businesses, charities and the public sector. This will help those locked into contracts signed before recent substantial falls in the wholesale price manage their costs and provide others with reassurance against the risk of prices rising again.
The new Energy Bills Discount Scheme will provide all eligible businesses and other non-domestic energy users across the UK with a discount on high energy bills until 31 March 2024, following the end of the current Energy Bill Relief Scheme.
It will also provide businesses in sectors with particularly high levels of energy use and trade intensity with a higher level of support.
The new scheme strikes a balance between supporting businesses for a further 12 months, from April 2023 to March 2024, and limiting taxpayer’s exposure to volatile energy markets, with a cap set at £5.5 billion. This provides long term certainty for businesses and reflects how the scale of the challenge has changed since September last year.
Further information on the scheme can be found here: https://www.gov.uk/guidance/energy-bills-discount-scheme
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department provided written instructions to public service pension schemes on continued payment of Pension Increase (PI) for Guaranteed Minimum Pension in circumstances where there is no monetary payment made through the State Pension between 2016 and 2019.
Answered by Chris Philp - Shadow Home Secretary
Provisions for the indexation of Guaranteed Minimum Pensions by Public Service Pension Schemes, including for the period from 2016 to 2019, are set out in Directions made by HM Treasury under section 59A of the Social Security Pensions Act 1975. These provide for the full indexation of Guaranteed Minimum Pensions earned as part of a public service pension in circumstances where those Guaranteed Minimum Pensions are not increased through the State Pension. The latest Section 59A direction is available here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/975793/Treasury_Direction_30.03.2021_FINAL.pdf