Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many companies whose accounts are based in offshore tax havens have been hired by HMRC since the start of the covid-19 outbreak.

The information requested could only be made available at disproportionate cost. Due to the high number of contracts awarded by HMRC, it would take a significant amount of HMRC staff resource to obtain the information requested. HMRC records are not held in such a way as to identify companies by the location of their accounts.

However, HMRC do include clauses within their standard contract terms and conditions that prohibit the use of arrangements involving the use of offshore entities, whereby the main purpose is to achieve a reduction in UK tax of any description.