HM Treasury

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

The press release entitled ‘Government to Improve Support for Affordable Debt Repayments’, published on 20 March 2026, publicised the Government Debt Management Strategy 2026–2030.

The strategy sets out the Government Debt Management Function’s (GDMF) vision and principles for good debt management across central government. It does not introduce a single new, cross-government “affordable repayment plan” policy with uniform terms; repayment arrangements continue to be set by individual departments and arm’s-length bodies (ALBs) in line with their specific legislation, policies and the circumstances of the individual. This includes consideration of interest rates, repayment incentives / disincentives, repayment period length, specific performance metrics and associated costs.

Affordability is assessed with an income and expenditure statement, discussion and regular reviews. All repayment plans should be affordable, so requested data on the proportion of repayment plans that are affordable, as well as metrics to assess this in the future, does not exist. The ability for an individual to challenge or seek a review of an affordability assessment depends on the type of debt, the individual’s circumstances and the department or ALB to which the debt is owed. Individuals can contact the relevant organisation to discuss their circumstances and any review or appeal routes available for that debt type.

Information about the government’s plan to identify individuals at risk of falling into debt at an earlier stage and how the government has taken consideration of differences in repayment practices is available at Prevent Resolve Improve 26-30 Government Debt Management Strategy - GOV.UK.

Some government organisations share information to support debt management, including to help assess an individual’s ability to pay. Where data is shared, it may include information relating to income, employment and benefits, depending on the purpose, the lawful gateway and the specific debt and department involved. This data can be used as a way to distinguish between financial hardship and deliberate non-payment. Departments and ALBs will apply their own policies and statutory frameworks when determining the most appropriate approach to debt recovery, but government guidance on support for those in financial difficulty is available at Public Sector Toolkits - GOV.UK.

Any sharing and use of personal data for debt management purposes is carried out in accordance with the UK General Data Protection Regulation and the Data Protection Act 2018. Where data sharing takes place under the Digital Economy Act 2017, it is subject to the Act’s statutory framework and the Digital Economy Act Code of Practice, including requirements and principles on lawful purpose, necessity and proportionality, security and accountability.

Performance against the strategy will be monitored by the GDMF in line with the Cabinet Office functional standards and governance requirements. Where monitoring indicates that intended improvements are not being achieved, the GDMF will use established functional governance to work with departments and ALBs to understand the issues and support improvements, including through guidance, sharing good practice and engagement with relevant organisations.

Some government organisations share information to support debt management, including to help assess an individual’s ability to pay. Where data is shared, it may include information relating to income, employment and benefits, depending on the purpose, the lawful gateway and the specific debt and department involved. This data can be used as a way to distinguish between financial hardship and deliberate non-payment. Departments and ALBs will apply their own policies and statutory frameworks when determining the most appropriate approach to debt recovery, but government guidance on support for those in financial difficulty is available at Public Sector Toolkits - GOV.UK.

Any sharing and use of personal data for debt management purposes is carried out in accordance with the UK General Data Protection Regulation and the Data Protection Act 2018. Where data sharing takes place under the Digital Economy Act 2017, it is subject to the Act’s statutory framework and the Digital Economy Act Code of Practice, including requirements and principles on lawful purpose, necessity and proportionality, security and accountability.

Performance against the strategy will be monitored by the GDMF in line with the Cabinet Office functional standards and governance requirements. Where monitoring indicates that intended improvements are not being achieved, the GDMF will use established functional governance to work with departments and ALBs to understand the issues and support improvements, including through guidance, sharing good practice and engagement with relevant organisations.

Some government organisations share information to support debt management, including to help assess an individual’s ability to pay. Where data is shared, it may include information relating to income, employment and benefits, depending on the purpose, the lawful gateway and the specific debt and department involved. This data can be used as a way to distinguish between financial hardship and deliberate non-payment. Departments and ALBs will apply their own policies and statutory frameworks when determining the most appropriate approach to debt recovery, but government guidance on support for those in financial difficulty is available at Public Sector Toolkits - GOV.UK.

Any sharing and use of personal data for debt management purposes is carried out in accordance with the UK General Data Protection Regulation and the Data Protection Act 2018. Where data sharing takes place under the Digital Economy Act 2017, it is subject to the Act’s statutory framework and the Digital Economy Act Code of Practice, including requirements and principles on lawful purpose, necessity and proportionality, security and accountability.

Performance against the strategy will be monitored by the GDMF in line with the Cabinet Office functional standards and governance requirements. Where monitoring indicates that intended improvements are not being achieved, the GDMF will use established functional governance to work with departments and ALBs to understand the issues and support improvements, including through guidance, sharing good practice and engagement with relevant organisations.

Some government organisations share information to support debt management, including to help assess an individual’s ability to pay. Where data is shared, it may include information relating to income, employment and benefits, depending on the purpose, the lawful gateway and the specific debt and department involved. This data can be used as a way to distinguish between financial hardship and deliberate non-payment. Departments and ALBs will apply their own policies and statutory frameworks when determining the most appropriate approach to debt recovery, but government guidance on support for those in financial difficulty is available at Public Sector Toolkits - GOV.UK.

Any sharing and use of personal data for debt management purposes is carried out in accordance with the UK General Data Protection Regulation and the Data Protection Act 2018. Where data sharing takes place under the Digital Economy Act 2017, it is subject to the Act’s statutory framework and the Digital Economy Act Code of Practice, including requirements and principles on lawful purpose, necessity and proportionality, security and accountability.

Performance against the strategy will be monitored by the GDMF in line with the Cabinet Office functional standards and governance requirements. Where monitoring indicates that intended improvements are not being achieved, the GDMF will use established functional governance to work with departments and ALBs to understand the issues and support improvements, including through guidance, sharing good practice and engagement with relevant organisations.

Some government organisations share information to support debt management, including to help assess an individual’s ability to pay. Where data is shared, it may include information relating to income, employment and benefits, depending on the purpose, the lawful gateway and the specific debt and department involved. This data can be used as a way to distinguish between financial hardship and deliberate non-payment. Departments and ALBs will apply their own policies and statutory frameworks when determining the most appropriate approach to debt recovery, but government guidance on support for those in financial difficulty is available at Public Sector Toolkits - GOV.UK.

Any sharing and use of personal data for debt management purposes is carried out in accordance with the UK General Data Protection Regulation and the Data Protection Act 2018. Where data sharing takes place under the Digital Economy Act 2017, it is subject to the Act’s statutory framework and the Digital Economy Act Code of Practice, including requirements and principles on lawful purpose, necessity and proportionality, security and accountability.

Performance against the strategy will be monitored by the GDMF in line with the Cabinet Office functional standards and governance requirements. Where monitoring indicates that intended improvements are not being achieved, the GDMF will use established functional governance to work with departments and ALBs to understand the issues and support improvements, including through guidance, sharing good practice and engagement with relevant organisations.

I refer to my previous answer to question 121393 on 9 April 2026.

The government has no plans to establish a mutual or pooled cyber risk scheme at this time.

Cyber insurance is widely offered in the UK insurance market and the government would encourage businesses to shop around, or employ the services of a broker, to find the most appropriate cover, at the best price.

The government will continue to monitor the cyber insurance market and related developments to ensure the UK’s economic resilience remains robust.

The Government understands the importance of banking services to communities and is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. Over 275 hubs have been announced so far, and more than 230 are already open.

Banking hub locations are independently recommended by LINK, the operator of UK’s largest ATM network. When a bank branch closes, there is a material change to a cash service, or a community request is received, LINK conducts an access to cash assessment under the access to cash regime set out in the Financial Services and Markets Act 2023. In its assessments, LINK takes into consideration a wide range of criteria, including population demographics and public transport links. Any decisions on changes to LINK's assessment criteria are a matter for LINK, the financial services sector, and for the FCA, which oversees the access to cash regime.

The Government keeps the effectiveness of current access to cash and banking arrangements under review through regular engagement with industry and the FCA to ensure they meet the needs of local communities.

The Government recognises the important role the hospitality sector plays both in terms of its economic contribution but also to our culture.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

Furthermore, the Government has protected the smallest hospitality businesses from recent changes to employer National Insurance by increasing the Employment Allowance to £10,500. While Business Rates is a devolved issue, we have introduced new permanently lower multipliers for eligible retail, hospitality and leisure (RHL) properties which are worth nearly £900 million per year and will benefit over 750,000 properties.

The Government is doing more to support sectors like hospitality. The National Licensing Policy Framework for England and Wales set a new strategic direction for licensing authorities to have more regard for growth. We are exploring planning reforms to help pubs and hospitality expand. The Hospitality Support Fund has helped pubs in rural areas to diversify, ensuring they can continue in their role as vital community hubs.

We have also introduced a new Community Right to Buy, the English Devolution Bill will ban upward only rent reviews, and the Pride in Place programme will provide up to £5bn over 10 years to support our high streets, and later this year we will bring forward a new High Streets Strategy, to reinvigorate our communities. We will work with businesses and representative bodies to pull this Strategy together.

The Government recognises the important role the hospitality sector plays both in terms of its economic contribution but also to our culture.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

Furthermore, the Government has protected the smallest hospitality businesses from recent changes to employer National Insurance by increasing the Employment Allowance to £10,500. While Business Rates is a devolved issue, we have introduced new permanently lower multipliers for eligible retail, hospitality and leisure (RHL) properties which are worth nearly £900 million per year and will benefit over 750,000 properties.

The Government is doing more to support sectors like hospitality. The National Licensing Policy Framework for England and Wales set a new strategic direction for licensing authorities to have more regard for growth. We are exploring planning reforms to help pubs and hospitality expand. The Hospitality Support Fund has helped pubs in rural areas to diversify, ensuring they can continue in their role as vital community hubs.

We have also introduced a new Community Right to Buy, the English Devolution Bill will ban upward only rent reviews, and the Pride in Place programme will provide up to £5bn over 10 years to support our high streets, and later this year we will bring forward a new High Streets Strategy, to reinvigorate our communities. We will work with businesses and representative bodies to pull this Strategy together.

The Government recognises that taxpayers earning between £100,000 and £125,140 face a higher marginal tax rate due to the tapering of the tax-free Personal Allowance, introduced in 2010-11.

The number of people forecast to pay tax by marginal rate can be found in the OBR’s March 2026 Economic and fiscal outlook – detailed forecast tables: receipts, linked below.

https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1772624887

The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028 and this is reflected in the numbers.

The Government recognises that taxpayers earning between £100,000 and £125,140 face a higher marginal tax rate due to the tapering of the tax-free Personal Allowance, introduced in 2010-11.

The number of people forecast to pay tax by marginal rate can be found in the OBR’s March 2026 Economic and fiscal outlook – detailed forecast tables: receipts, linked below.

https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1772624887

The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028 and this is reflected in the numbers.

HMRC is currently in the Proof of Value phase for the use of Managed Service Providers (MSPs), supported by a joint evaluation agreed with the PCS trade union. The evaluation covers service quality, productivity, customer experience and value for money, and is intended to inform any future decisions about MSP use.

HMRC expects to complete the first phase of this evaluation in April, after which the findings will be reviewed internally and used to inform future decisions on the MSP approach. The evaluation will help ensure that any next steps are evidence‑based and aligned with service needs and value for money.

Any future planning decisions will be made through normal business planning and Spending Review processes, informed by the evaluation evidence. The findings will be considered alongside operational need, value for money and commercial sensitivities, and used to shape HMRC’s future approach to the use of MSPs.

HMRC is currently in the Proof of Value phase for the use of Managed Service Providers (MSPs), supported by a joint evaluation agreed with the PCS trade union. The evaluation covers service quality, productivity, customer experience and value for money, and is intended to inform any future decisions about MSP use.

HMRC expects to complete the first phase of this evaluation in April, after which the findings will be reviewed internally and used to inform future decisions on the MSP approach. The evaluation will help ensure that any next steps are evidence‑based and aligned with service needs and value for money.

Any future planning decisions will be made through normal business planning and Spending Review processes, informed by the evaluation evidence. The findings will be considered alongside operational need, value for money and commercial sensitivities, and used to shape HMRC’s future approach to the use of MSPs.

The Government has taken significant steps to allow more employees to acquire shares in their employer's company.

At Autumn Budget 2025, the Government announced a major expansion of the Enterprise Management Incentives (EMI) scheme eligibility limits, which is expected to support around 1,800 high-growth scale-up companies and allow them to reward an estimated 70,000 employees with tax-advantaged share options.

In May 2025, the government legislated to establish PISCES, making private secondary markets more transparent and efficient, enabling employees, founders and early-stage investors to realise and reinvest their gains.

The Government also legislated in the 2026 Finance Bill to allow employers, with employee consent, to amend existing EMI and CSOP contracts to allow employees to exercise their share options on PISCES platforms while retaining the tax advantages of EMI and CSOP.

The Government recognises the importance of ensuring that the cost of accepting payments, including cards, is fair to all parties, and that our payment systems work for all.

There are a number of fees that can be placed on merchants, including interchange fees which are governed by the Interchange Fee Regulations 2015 (IFR). The IFR caps the fees that are paid by a merchant (or trader) to the card user’s bank. The caps are currently set at 0.2% for every transaction using a debit card, and 0.3% for credit card transactions.

The Payment Systems Regulator (PSR), the UK’s economic regulator for payments, has recently concluded two market reviews into card fees to assess if increases in prices are fair and reflect a market that is operating well. The PSR is now considering its next steps, including remedies designed to increase the transparency of scheme and processing fees.

https://www.psr.org.uk/our-work/market-reviews/

The Government is also committed to ensuring that payment options remain affordable and accessible for small businesses, including through measures that promote competition and reduce unnecessary costs. The National Payments Vision, published in November 2024, sets out the Government’s ambitions for a trusted, world-leading payments ecosystem delivered on next generation technology, where consumers and businesses have a choice of payment methods to meet their needs.

This included the ambition for seamless account-to-account payments to be developed as a ubiquitous payment method – enabling consumers to pay digitally for goods and services in shops and online, without using a card. This would provide greater choice to consumers and merchants in how they make and receive payments, which in turn is likely to spur innovation and downward competitive pressure on the cost of payments.

Civil Servants are appointed on merit on the basis of fair and open competition and are expected to carry out their role with dedication and a commitment to the Civil Service and its core values: integrity, honesty, objectivity and impartiality.

HM Treasury holds a central record of disciplinary sanctions issued including dismissals, but this record is not broken down by whether there was a breach of the Civil Service code. It is therefore not possible to provide this data.

The UK is not currently contributing to EU Cohesion Funds as a consequence of the UK/EU reset. Whilst the EU is seeking to establish a mechanism for a UK financial contribution towards reducing economic and social disparities between the regions of the Union as part of participation in the Internal Electricity Market, any UK financial contribution would be subject to negotiations with the EU, and no contributions have yet been made or agreed upon. The Prime Minister and Chancellor are clear that agreements made with the EU must be in the national interest, and that whilst trade-offs will be required, these are worth making where the economic gains to the UK exceed the costs.

The banking sector is already subject to additional taxes: the Bank Levy and the Bank Corporation Tax Surcharge, which together raise for the Exchequer approximately £3 billion per year.

As set out in the Corporate Tax Roadmap, the Government is committed to keeping the bank tax regime under review to ensure the objectives of growth and responsible fiscal policy are appropriately balanced.

The Call for Evidence on business rates and investment closed on 18 February. As part of this process, the Government engaged industry representatives for more detailed evidence on how the business rates system influences investment decisions, with questions on the business rates system’s tax structure, small business rates relief, improvement relief and empty property relief.

The Government is carefully considering representations we’ve received, and a response to the Call for Evidence will be published in due course.

The government is taking a pragmatic, balanced approach by introducing a cap which protects ordinary workers and limits the impact on employers, while ensuring that the system remains fiscally sustainable. 87% of pension contributions made via salary sacrifice above £2,000 are forecast to come from higher and additional rate taxpayers.

The £2,000 cap protects 74% of basic rate taxpayers using salary sacrifice. This means that three quarters of those earning up to £50,270 a year who use salary sacrifice will be unaffected.

The current staff provided by Managed Service Providers (MSPs) represent additional capacity in 2025/26. HMRC staff will not be made redundant as a result of this initiative.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Callers are not informed whether the person they are speaking to is employed by HMRC or an MSP, as the service which they receive is the same. OGDs also take this approach.

The current staff provided by Managed Service Providers (MSPs) represent additional capacity in 2025/26. HMRC staff will not be made redundant as a result of this initiative.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Callers are not informed whether the person they are speaking to is employed by HMRC or an MSP, as the service which they receive is the same. OGDs also take this approach.

The current staff provided by Managed Service Providers (MSPs) represent additional capacity in 2025/26. HMRC staff will not be made redundant as a result of this initiative.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Callers are not informed whether the person they are speaking to is employed by HMRC or an MSP, as the service which they receive is the same. OGDs also take this approach.

The current staff provided by Managed Service Providers (MSPs) represent additional capacity in 2025/26. HMRC staff will not be made redundant as a result of this initiative.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Callers are not informed whether the person they are speaking to is employed by HMRC or an MSP, as the service which they receive is the same. OGDs also take this approach.

The current staff provided by Managed Service Providers (MSPs) represent additional capacity in 2025/26. HMRC staff will not be made redundant as a result of this initiative.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Callers are not informed whether the person they are speaking to is employed by HMRC or an MSP, as the service which they receive is the same. OGDs also take this approach.

To avoid the pre-election period, the public consultation will be launched at an appropriate point after the formation of the next Welsh administration.

The correspondence from the hon. Member for West Suffolk is receiving attention and a response will be issued as soon as it is practical to do so.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

Due to the design of the contract, HMRC can only confirm costs retrospectively. Much of the oversight work utilises existing HMRC staff who do that work for their internal services, thereby ensuring continuity across the services. Overall the projected cost for 12 months was approximately £23m.

HMRC are conducting a joint evaluation, at quarterly intervals, of the performance of the MSP including its value for money with the Trade Unions which will include customer satisfaction, quality, productivity and other metrics.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

Due to the design of the contract, HMRC can only confirm costs retrospectively. Much of the oversight work utilises existing HMRC staff who do that work for their internal services, thereby ensuring continuity across the services. Overall the projected cost for 12 months was approximately £23m.

HMRC are conducting a joint evaluation, at quarterly intervals, of the performance of the MSP including its value for money with the Trade Unions which will include customer satisfaction, quality, productivity and other metrics.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

Other Government Departments (OGDs) already use MSP contracts to provide additional workforce flexibility. HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. This will allow them to test, learn and ensure quality and value for money before wider implementation.

Due to the design of the contract, HMRC can only confirm costs retrospectively. Much of the oversight work utilises existing HMRC staff who do that work for their internal services, thereby ensuring continuity across the services. Overall the projected cost for 12 months was approximately £23m.

HMRC are conducting a joint evaluation, at quarterly intervals, of the performance of the MSP including its value for money with the Trade Unions which will include customer satisfaction, quality, productivity and other metrics.

HMRC provides the initial training for the services covered by the MSPs, before approving suppliers to train subsequent cohorts of staff themselves. All operational guidance is developed, owned and updated by HMRC, and HMRC retains full decision‑making authority, with a dedicated team actively managing the partnership.

The current staff provided by MSPs represent additional capacity for 2025/26. The proportion of frontline customer contact work delivered by MSP staff is small compared to the proportion of work handled by HMRC staff. No HMRC staff will be made redundant as a result of this initiative. HMRC headcount is forecast to increase by the end of the Spending Review 2025 period.

HMRC are not privatising their services and there are no plans to outsource customer contact services beyond this limited contract for additional capacity in 2025/26. HMRC intends the expertise behind customer support to remain within HMRC.

HMRC will continue to use a range of resourcing models, including Surge, alongside the use of MSPs, to meet variable customer demand. With a complex mix of transformation, resourcing models and impacts from external events it is difficult to attribute work to single things or make statements about permanent approaches. Future workforce decisions will be taken through normal business planning and Spending Review processes.

HMRC are currently in an initial approximately 18 month ‘proof of value’ phase using existing Government contracts. Whilst HMRC sees MSPs as part of its resourcing mix going forward, a joint HMRC and PCS evaluation will take place to inform future use, beyond the next 12 months.