Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC treats the head office and subsidiary branches of all political parties and similar organisations as connected organisations for the purposes of applying the Employment Allowance and Apprenticeship Levy.

HMRC cannot comment on the tax affairs of any of its customers, including political parties, due to taxpayer confidentiality.

The rules governing whether HMRC treats entities as connected for the Employment Allowance and Apprenticeship Levy are set out in HMRC guidance. All entities that meet the criteria provided in the guidance will be treated as connected for Employment Allowance and Apprenticeship Levy purposes.

HMRC work within the law to make sure everyone pays the right amount of tax and that they treat customers fairly, in line with the HMRC Customer Charter.