Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish the criteria through which the UK would decline to pursue a tax claim made by an EU state against a UK national under the Mutual Assistance in Recovery of Debt arrangements.

This question was answered on 29th June 2023
The criteria through which the UK would decline to pursue a tax claim made by an EU state against a UK national under the Mutual Assistance in Recovery of Debt arrangements (Council Directive 2010/24/EU) are already published on the GOV.UK website here: DMBM560100.