Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 10 February 2015 to Question 222787, what constitutes appropriate training for HM Revenue and Customs' staff dealing with accelerated payment notices; and what qualifications and training are required of the specialised team responsible for such notices.
Answered by David Gauke
HMRC’s staff dealing with Accelerated Payment Notices are trained to ensure that they have a clear understanding of the relevant legislation and the operational processes to be followed under the Accelerated Payments regime. Where necessary, for example if they are dealing with Accelerated Payment Notices to be issued in a specialist area of the tax code such as Stamp Duty Loan Trusts, staff also receive bespoke technical training in that area.
Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 14 January 2015 to Question 220189, whether his Department has developed specific guidelines to ensure that HM Revenue and Customs acts reasonably when dealing with taxpayers who seek additional time to pay as a consequence of accelerated payment notices.
Answered by David Gauke
HM Revenue and Customs (HMRC) writes to individuals some weeks before issuing an Accelerated Payment notice, letting them know that one is on its way. The most important thing for anyone who thinks they might have genuine difficulty in paying the amounts due under an Accelerated Payment notice is to contact HMRC to discuss possible alternative payment arrangements.
In cases of genuine hardship, HMRC will consider time to pay. The priority in cases of genuine hardship will be to get people on to a payment track so that the debt is paid as quickly as possible. HMRC has put in place standard guidelines for staff dealing with these requests and these are carefully monitored.
HMRC will always ensure that its action is proportionate and that it is realistic that any agreed payment tracks will result in the liability being paid.
Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether his Department plans to produce a report on its progress in using accelerated payment notices.
Answered by David Gauke
HM Revenue and Customs (HMRC) ensures that all staff dealing with Accelerated Payment Notices have received appropriate training in the relevant legislation and the operational processes to be followed on receipt of representations made on accelerated payment notices that have been issued. A separate, specialised and trained team is responsible for dealing with representations received on these notices.
As part of its normal reporting of compliance and operational information, HMRC will include information on Accelerated Payments Notices in its Annual Report.
Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps he is taking to ensure that staff in HM Revenue and Customs' new counter-avoidance directorate have received adequate training to deal with challenges to Accelerated Payment Notices.
Answered by David Gauke
HM Revenue and Customs (HMRC) ensures that all staff dealing with Accelerated Payment Notices have received appropriate training in the relevant legislation and the operational processes to be followed on receipt of representations made on accelerated payment notices that have been issued. A separate, specialised and trained team is responsible for dealing with representations received on these notices.
As part of its normal reporting of compliance and operational information, HMRC will include information on Accelerated Payments Notices in its Annual Report.
Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if his Department will make an assessment of the effect that accelerated payment notices have had on small and medium-sized businesses.
Answered by David Gauke
A Tax Information and Impact Notice (TIIN) published on 9 March 2014 set out the summary of potential impacts of Accelerated payments including impact on business.
The TIIN noted that Accelerated Payments will have no impact on business undertaking normal commercial transactions. Small and micro businesses will only be affected if they participate in tax avoidance. The TIIN also indicated that the measure would be monitored and evaluated.
The TIIN is available www.gov.uk/government/uploads/system/uploads/attachment_data/file/293934/TIIN_5133_7040_and_9029_accelerated_payments_of_tax_DOTAS_GAAR.pdf.
Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make it his policy to keep under review HM Revenue and Customs' conduct when dealing with taxpayers who seek additional time to pay as a consequence of Accelerated Payments Notices.
Answered by David Gauke
HM Revenue and Customs (HMRC) will treat Accelerated payments as a debt like any other, so will be able to use their normal considerations and flexibilities in cases of genuine hardship.
In cases of genuine hardship, HMRC will consider alternative payment arrangements, as it does with any debt. The priority in cases of genuine hardship will be to get people on to a payment track so that the debt is paid as quickly as possible
HMRC writes to individuals some weeks before issuing an Accelerated Payment notice, letting them know that one is on its way and advising anyone who may have difficulty paying to get in touch to discuss their particular circumstances.
HMRC will always ensure that its action is proportionate and that it is realistic that any agreed payment tracks will result in the liability being paid.
Asked by: Mark Field (Conservative - Cities of London and Westminster)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the cost to the public purse was of tax evasion cases brought on behalf of HM Revenue and Customs in each of the last three years for which figures are available; how many such cases resulted in a guilty verdict; and how much has been recovered following successful prosecution of those cases.
Answered by David Gauke
HMRC does not calculate the cost of individual tax evasion cases. The majority of such cases are dealt with using cost-effective civil settlement procedures. HMRC also has the power to investigate criminally those that seek to defraud the Exchequer, and it publishes its policy around when it will use this power.
HMRC is not a prosecuting authority. Where cases do proceed to the criminal courts the prosecution is carried out by the relevant independent prosecuting authority. This is the Crown Prosecution Service (CPS) in England and Wales, the Crown Office and Procurator Fiscal Service (COPFS) in Scotland, and the Public Prosecution Service for Northern Ireland (PPSNI).
Details of the total number of individuals convicted for tax offences are set out in the following table. These include offences in relation to both direct and indirect tax, excise duties and tax credits.
Convictions for tax offences | |
2010/11 | 280 |
2011/12 | 401 |
2012/13 | 522 |
2013/14 | 682 |
HMRC does not calculate how much has been recovered following successful prosecution. Individual cases are passed back for recovery action of tax evaded to compliance and debt teams. Additionally, fines, compensation orders and confiscation orders may in relevant circumstances be imposed by the courts. No central record is kept of all monies subsequently recovered in relation to specific convictions and therefore this information would be available only through manual intervention at disproportionate cost.