Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether HMRC has recently made an assessment of the effectiveness of its procedures for businesses obtaining refunds from either (a) the Construction Industry Scheme and (b) statutory overpayments.
HMRC’s processes are designed to ensure that customers who are owed money can get that money back as quickly as possible subject to the requirements of legislation and security. Those processes are regularly reviewed to ensure that there are no unnecessary delays built into them.