Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC has made payments (a) directly or (b) indirectly for the benefit of any individuals who were a designated person for the purposes of financial sanctions regulations in each of the last 10 years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
HMRC withholds repayments to designated persons and entities that are owned or controlled by those subject to financial sanctions that have a UK tax footprint.
HMRC has reviewed its position following the changes in sanctions legislation following the UK leaving the EU and is confident that no persons or entities on the UK sanctions list has received payment from HMRC, except where provided for by an appropriate licence in accordance with UK sanctions policy.
HMRC has robust processes in place to identify designated persons and entities owned or controlled by designated persons, and banking controls put in place by HMRC's banks also provide a further level of protection.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many of the individual penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for offshore Failure to Correct penalties amounted to the individual monetary value of £1,000 to £9,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer I gave to Parliamentary Question UIN 182714 on 4th May 2023.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many individual penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for Offshore Penalty: Failure to Correct amounted to the individual monetary value of £100,000 to £999,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer I gave to Parliamentary Question UIN 182714 on 4th May 2023.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many of the individual penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for offshore Failure to Correct penalties amounted to a monetary value of £10,000 to £99,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer I gave to Parliamentary Question UIN 182714 on 4th May 2023.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many and what proportion of the individual penalties issued by HMRC which are recorded on the National Penalty Processing System for disclosure of tax avoidance schemes amounted to a monetary value of £1,000 to £9,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer given to Parliamentary Question UIN 182708 on 3 May 2023 and UIN 182715 on 2 May 2023.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many and what proportion of the individual penalties issued by HMRC which are recorded on the National Penalty Processing System for disclosure of tax avoidance schemes amounted to a monetary value of £10,000 to £99,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer given to Parliamentary Question UIN 182708 on 3 May 2023 and UIN 182715 on 2 May 2023.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many and what proportion of the individual penalties issued by HMRC which are recorded on the National Penalty Processing System for the disclosure of tax avoidance schemes amounted to a monetary value of £100,000 to £999,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer given to Parliamentary Question UIN 182708 on 3 May 2023 and UIN 182715 on 2 May 2023.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many and what proportion of the individual penalties issued by HMRC which are recorded on the National Penalty Processing System for the general anti-avoidance rule amounted to a monetary value of £100,000 to £999,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer given to Parliamentary Question UIN 182711 answered on 3rd May.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many and what proportion of the individual penalties issued by HMRC which are recorded on the National Penalty Processing System for serial tax avoidance regime amounted to a monetary value of £100,000 to £999,999 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
I refer the Honourable Member to the answer given to Parliamentary Question UIN 182711 answered on 3rd May.
Asked by: James Murray (Labour (Co-op) - Ealing North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for Offshore Penalty: Failure to Correct amounted to less than £1,000 in each of the last five years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
The National Penalty Processing System (NPPS) is used by HMRC to record certain types of information. NPPS is a standalone system for these purposes only. It is not used to record all penalties charged by HMRC across all of its compliance or wider activities.
NPPS does not exclusively hold data relating to ‘Offshore Penalty: Failure to Correct’.