Question to the HM Treasury:

To ask Her Majesty’s Government whether they will seek continued participation in EU-wide co-operation on exchanging information and tackling tax evasion following the UK's withdrawal from the EU, particularly in relation to the Mutual Assistance Directive 2010/24/EU which enables cross-EU border enforcement of tax debts.

The Mutual Assistance Recovery Directive (MARD), which dates back to 1976, provides for Member States to assist each other in recovering tax debts. The Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters also provides for reciprocal assistance in tax collection between signatories of the agreement, as do some of the UK’s bilateral tax treaties.

There may be specific European programmes, some of which may be partly but not wholly EU, in which we may still want to participate. The Government is still formulating its position and this will then be a matter for the EU exit negotiations.