Asked by: Lord Jackson of Peterborough (Conservative - Life peer)
Question to the Ministry of Housing, Communities and Local Government:
To ask His Majesty's Government, further to the letter from the Independent Adviser on Ministerial Standards and the exchange of letters between the Prime Minister and Rt Hon Angela Rayner MP on 5 September 2025, whether the Secretary of State for Housing, Communities and Local Government has paid a fine or penalty to HMRC.
Answered by Baroness Taylor of Stevenage - Parliamentary Under-Secretary (Housing, Communities and Local Government)
As the Secretary of State has set out publicly, the Secretary of State has settled this matter with HMRC, who consider this matter closed. No fine or penalty were due. HMRC concluded there was no tax avoidance.
Asked by: Charlie Maynard (Liberal Democrat - Witney)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate HM Revenue and Customs has made of tax non-compliance within the hair and barbering sector, including the use of self-employment and rent-a-chair arrangements.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The ‘rent-a-chair’ model is a legitimate business model used in the hair and beauty sector. Where it is applied correctly, individuals will be self-employed for tax purposes. Whether an individual is employed or self-employed is not a matter of choice but is determined by the actual terms and conditions under which they work. HMRC has published GOV.UK guidance and YouTube videos on tax obligations specific to this sector to enhance understanding and enable businesses to comply with their tax obligations. The latest guidance was published in May 2025; this included the Check Employment Status for Tax tool (CEST).
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many Loan Charge cases remain open with HMRC for the latest date for which figures are available.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
As of March 2025, HM Revenue and Customs estimates that approximately 32,000 individuals and 5,000 employers have liabilities that have not been paid in full and are therefore considered to be in scope of the review. Some taxpayers will have more than one liability.
The Government commissioned an independent review of the loan charge to bring the matter to a close for those who have not settled and paid their loan charge liabilities. The Government accepted all but one of the independent review’s recommendations and in some cases is going further. Around a third of people will have their liabilities written off entirely. Most will see reductions in their liabilities of at least 50%.
The legislation for the Loan Charge Settlement Scheme came into force on the 05 August 2026, HMRC is now writing to customers inviting them to settle under the new settlement scheme.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the answer of 21 April 2026, to Question 126749, on Council Tax: Surcharges, what the evidential basis is for residential dwellings being liable for both taxes, including the proposed higher level for foreign owners under the new surcharge.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The Annual Tax on Enveloped Dwellings (ATED) applies to companies that own UK residential property worth more than £500,000. ATED is intended to tackle tax avoidance, ensuring those who 'envelope' residential properties, by owning or purchasing them through corporate structures without a commercial purpose, pay a fair share of tax.
The High Value Council Tax Surcharge (HVCTS) will apply to owners of residential properties in England worth £2 million or above. Some companies who are currently liable to pay ATED will be in scope of the HVCTS. The government sought views through consultation on a non-resident surcharge for HVCTS, a response will be published in due course.
Asked by: Mims Davies (Conservative - East Grinstead and Uckfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the value for money to the taxpayer of the retrospective Loan Charge.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UINs 109843.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what assessment she has made of the effectiveness of the current online marketplace VAT regime in preventing tax avoidance.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC has estimated that the current online marketplace VAT regime has raised more than £8 billion, and continues to raise an estimated £1.8 billion per year, in combination with the removal of low value consignment relief (see Extending VAT online marketplace liability to combat non-compliance, chapter 3. Introduction).
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what discussions she has had with international counterparts on tackling tax avoidance by overseas online marketplaces.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HM Treasury and HM Revenue and Customs engage regularly with international counterparts through bilateral engagement and multilateral forums, to share expertise and discuss approaches to improving compliance and tackling risks associated with online trade.
Asked by: Jess Brown-Fuller (Liberal Democrat - Chichester)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many outstanding cases of people facing the retrospective loan charge she expects will be settled as a result of the McCann Review; and the likely timescale is for bringing the topic to a conclusion.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
I refer the Hon. Member to the answers I gave on 23 June 2026 to UIN 9553.Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC’s guidance on purchases of additional dwellings is set out at the links below:
GOV.uk guidance
https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property
HMRC Stamp Duty Land Tax manual -
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09735
SDLT penalties for inaccurate returns are charged under Schedule 24 Finance Act 2007. HMRC’s approach to compliance (including Schedule 24 penalties) is set out in its Compliance Handbook. The Compliance Handbook pages on penalties can be found at the links below:
Compliance Handbook “Charging Penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000
Compliance Handbook “Charging Penalties: establishing penalty behaviour”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch402050
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has assessed the potential impact of a zero rate of VAT on land intended for social housing on tax avoidance and abuse.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Government recently published a consultation on introducing a zero rate of VAT for land intended for social housing. The proposed policy is intended to simplify and accelerate the construction of social housing in line with the Government’s wider strategy to increase housing supply and support the delivery of 1.5 million new homes over the course of this Parliament.
As part of this consultation, the Government is seeking views on the administration of the relief, including safeguards which may be necessary to protect against any misuse.