Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason the guidance entitled Property business arrangements involving hybrid partnerships (Spotlight 63) was published on 4 October 2023; whether her Department prepared an impact assessment for that guidance; and whether she is taking steps to ensure that HMRC complies with its charter in the context of affected (a) landlords and (b) tenants.

HMRC tackles avoidance schemes by directly challenging promoters and by informing and educating taxpayers. This includes for example, targeted educational campaigns for taxpayers, spotlight publications which provide an early warning to taxpayers of marketed avoidance arrangements, and publication of details on tax avoidance schemes and those that promote them.

HMRC takes the Charter very seriously. The HMRC charter, published on GOV.UK, defines the service and standard of behaviour that taxpayers should expect.