Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what timetable has been set for HMRC to publish updated guidance specifically addressing the treatment of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.

A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.

A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, if he will take steps to include a prominent message prior to starting the benefits claim process online, in print, and by phone to make it clear that free, independent support is available through organisations such Citizens Advice and for claimants to avoid companies who charge for the same support.

Answered by Stephen Timms - Minister of State (Department for Work and Pensions)

Free help and support in applying for Universal Credit is available from Citizens Advice and Citizens Advice Scotland. Free help and support for claiming other DWP benefits is widely available, including on GOV.UK, from the Department itself, and from organisations such as Age UK. There is no need for claimants to pay for advice and support with benefit applications.