Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to ensure that HMRC issues closure notices showing no adjustment to tax returns for users of the Horizon loan scheme.

As a minister I cannot comment on any individual or identifiable businesses and their tax affairs. HM Revenue and Customs (HMRC) should always treat taxpayers sensitively and fairly in accordance with the HMRC Charter.

To ensure fairness, HMRC applies the law in accordance with its published Litigation and Settlement Strategy (LSS). This ensures every taxpayer, no matter who they are, pays the tax due under the law.