Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 September 2020 to Question 89824, whether his Department holds information collected by UK financial institutions to meet UK commitments under international agreements as set out in section 222 of the Finance Act 2013, the International Tax Compliance Regulations 2015, the International Tax Compliance (Amendment) Regulations 2015, the International Tax Compliance (Amendment) Regulations 2017 and the International Tax Compliance (Amendment) Regulations 2020.

Information reported by UK financial institutions under the International Tax Compliance Regulations 2015 (as amended) is not held by the Chancellor of the Exchequer’s Department but by Her Majesty’s Revenue and Customs.