Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessments has HM Revenue and Customs made of the effectiveness of repaying overpaid national insurance and income tax to NHS trainees under the widening access fund.

For claims from 2013-14 NHS trusts are responsible for repaying any overpaid tax or National Insurance contributions in respect of trainees on the Widening Access Scheme. HM Revenue and Customs (HMRC) is working closely with the Trusts to ensure that the rules are correctly applied and NHS trainees receive refunds as quickly as possible. For earlier years HMRC is working through claims from trainees and repaying them directly.