Asked by: Tanmanjeet Singh Dhesi (Labour - Slough)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the economic contribution of UK citizens with non-domiciled status living abroad.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Further information on the changes to the taxation of non-UK domiciled individuals, or non-doms, announced at Spring Budget 2024 can be found on GOV.UK here:
Spring Budget 2024: Non-UK domiciled individuals policy summary - GOV.UK (www.gov.uk)
Technical note: Changes to the taxation of non-UK domiciled individuals - GOV.UK (www.gov.uk)
Asked by: Tanmanjeet Singh Dhesi (Labour - Slough)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions he has had with UK citizens living abroad on potential changes to non-domiciled tax status.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Further information on the changes to the taxation of non-UK domiciled individuals, or non-doms, announced at Spring Budget 2024 can be found on GOV.UK here:
Spring Budget 2024: Non-UK domiciled individuals policy summary - GOV.UK (www.gov.uk)
Technical note: Changes to the taxation of non-UK domiciled individuals - GOV.UK (www.gov.uk)
Asked by: Tanmanjeet Singh Dhesi (Labour - Slough)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department has made a recent assessment of the potential impact of (a) amending and (b) abolishing the tax status of non-domiciled taxpayers on UK citizens living abroad.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Further information on the changes to the taxation of non-UK domiciled individuals, or non-doms, announced at Spring Budget 2024 can be found on GOV.UK here:
Spring Budget 2024: Non-UK domiciled individuals policy summary - GOV.UK (www.gov.uk)
Technical note: Changes to the taxation of non-UK domiciled individuals - GOV.UK (www.gov.uk)
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much HMRC spent on legal fees in tax litigation cases in each of the last five years.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Solicitors Office and Legal Services provide a range of legal and professional services to HMRC, including conduct of tax litigation.
The operating expenditure for HMRC’s Solicitors Office and Legal Services is published in HMRC’s annual reports and accounts and can be found for the last five years at
www.gov.uk/government/collections/hmrcs-annual-report-and-accounts.
For 2022/23 accounts, details can be found on page 246.
Asked by: Helen Grant (Conservative - Maidstone and The Weald)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make it his policy to reduce the tax on draught (a) beer and (b) cider.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
At Spring Budget 2024, the Chancellor announced that alcohol duty would be frozen until 1 February 2025 to support alcohol producers, pubs, and consumers with cost of living pressures.
This extends the six months freeze the Government announced at Autumn Statement 2023, providing businesses time to adapt to the new duty system introduced on 1 August 2023.
Asked by: Sarah Olney (Liberal Democrat - Richmond Park)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) basic, (b) higher and (c) additional rate taxpayers there were in Richmond Park constituency in the most recent financial year for which data is available.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
HMRC’s Personal Income Statistics by tax year contain a constituency-level breakdown of taxpayer numbers for the tax year 2021 to 2022. This is the latest outturn data available and can be found in Table 3.15 below:
https://assets.publishing.service.gov.uk/media/65de1b17cf7eb10015f58036/Table_3.15_2122.ods
The parliamentary constituency breakdowns published in these statistics are consistent with those used at elections since 2010 and do not contain the new boundaries that will be in place at the next election.
Further breakdowns of this information are not routinely published.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many tax litigation cases HMRC has taken to the Court of Appeal in each of the last five years.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
HMRC publishes data relating to decided appeals across all tribunals and courts in its annual report and accounts which can be found at www.gov.uk/government/collections/hmrcs-annual-report-and-accounts.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the future revenue to the Exchequer from the lease of the seabed by the Crown Estate for offshore wind farms.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
The Crown Estate returns its Annual Net Revenue Profit to the Exchequer for the benefit of the nation’s finances. The Crown Estate’s Net Revenue Profit for 2022-23 was £442.6 million (as noted on page 116 of its 2022-2023 annual report).
Like any commercial business, The Crown Estate does not provide forecasts of its future profits.
Asked by: Lord Truscott (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what consideration they have given to implementing a windfall tax on the excess profits of UK banks.
Answered by Baroness Vere of Norbiton - Parliamentary Secretary (HM Treasury)
Banks already face an additional rate of tax on their profits in the form of the Bank Corporation Tax Surcharge – meaning they pay 3 percentage points more on their profits (28%) than most other businesses (25%). This is in addition to a charge on the largest banks’ balance sheets in the form of the Bank Levy.
Asked by: Patricia Gibson (Scottish National Party - North Ayrshire and Arran)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the impact of paying tax in advance via HMRC's system of payments on account on (a) small business owners, (b) freelancers and (c) other self-employed people.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
There has been no recent assessment of the impact of requiring payments on accounts (POAs) from self-employed workers.
POAs have been a feature of Self-Assessment since its introduction in 1996. They are legally due and, despite their name, are not payable before income has been earned. There are two equal payments on account six months apart. The first is payable on 31 January, ten months after the beginning of the tax year to which it relates. The second is payable on the following 31 July, four months after the tax year ends.
POAs create a flow of revenue to the Treasury to fund public services. They allow Self-Assessment taxpayers to spread the cost of their tax bill rather than paying in a single lump sum. They also limit any timing advantage gained by Self-Assessment taxpayers compared to other taxpayers, such as employees whose tax is deducted from their pay.
Self-Assessment taxpayers (including the self-employed) can make a claim to reduce or cancel their payments on account if they think they are excessive, or no longer due.