Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 June 2025 to Question 57939 on Investment: Fraud, what steps HMRC is taking to improve (a) communication (b) access to specialist caseworkers, (c) financial hardship assessments and (d) other support to individuals facing tax demands linked to fraudulent investment schemes.

I refer the honorable Member to the response to UIN 57939.

Where an individual disagrees with HMRC’s decision on their tax liability, they can appeal by requesting HMRC reviews the decision, use an Alternative Dispute Resolution process in appropriate cases, or by making an appeal to the independent tax tribunal.

HMRC appreciates and recognises dealing with tax, financial hardship, or debt can lead to pressure on people. All HMRC advisers are given training and guidance on how to identify customers who need extra help and how to provide tailored support themselves or refer the customer to HMRC’s specialist extra support provision.

In January HMRC published its approach to dealing with agents, which has established the Standard for Agents, and is currently consulting on enhanced powers to tackle non-compliance facilitated by tax agents. It will publish guidance shortly, which will set out its approach to preventing and addressing intermediary harm and also support customers to identify signs of harmful intermediary behaviour, including fraud.

In April HMRC launched a new Compliance Interactive Guidance Tool on GOV.UK to help customers more easily find guidance on compliance checks and extra support available, particularly for unrepresented customers and those with extra support needs.