Question to the HM Treasury:

To ask Her Majesty's Government, further to the Written Answers by Baroness Penn on 21 February (HL6023 and HL6024), what impact analysis was undertaken by HM Treasury on the impact of the UK's departure from the EU on income tax and national insurance receipts prior to the enactment of the European Union (Withdrawal Agreement) Act 2020.

HMRC did not undertake any analysis of the impact of the enactment of the European Union (Withdrawal Agreement) Act 2020 on Income Tax and National Insurance contribution receipts.

The Withdrawal Agreement has no effect on the arrangements to protect individuals and businesses from double taxation where the same income or gains are taxable in both countries. The UK has bilateral double taxation agreements with all EU Member States, which continue to apply now that the UK has left the EU.

The Withdrawal Agreement applies the EU Regulations on social security coordination to individuals in a ‘cross-border situation’ involving the UK and the EU at the end of the transition period, ensuring that they continue to pay social security contributions into one country’s scheme at a time.