Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC Manuals CG61800 and SDLTM25510, whether it is his Department's policy that those provisions will apply to the forthcoming boundary changes under the Parliamentary Constituencies Act 2020.

This question was answered on 8th July 2022
Changes to parliamentary constituencies are made by an Order in Council under the Parliamentary Constituencies Act 1986. The Parliamentary Constituencies Act 2020 did not change this. This policy has not changed and the provisions in HMRC Manuals CG61800 and SDLTM235510 therefore still apply.