Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will provide information on the (a) number and (b) volume of enquiries undertaken by HMRC’s Large Business Directorate in respect of businesses of which the registered location of the parent group is in the (a) UK Crown dependencies and (b) British overseas territories, broken down by territory and dependency in each year between 2014-15 to 2019-20.

Information has been provided in the table below:

Data in respect of individual dependencies and territories has not been provided, in order to protect taxpayer confidentiality.

Any information that could identify individual taxpayers, including aggregate information concerning a small number of taxpayers, is exempt under Section 18 Commissioners for Revenue and Customs Act 2005.