Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to correspondence of (a) 10 December 2025, (b) 6 January 2026 and (c) 20 January 2026 from the hon. Member for Arundel and South Downs.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The correspondence from the Rt Hon Member for Arundel and South Downs has been transferred from HM Treasury to HMRC. HMRC will respond in due course.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate her Department has made of the proportion of import consignments that require remedial action due to documentation or compliance errors.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
To address the dynamic nature of import risk, HMRC continually enhances its capabilities to identify errors and address non-compliance, ensuring that interventions are proportionate and targeted—rather than creating and relying on static estimates.
HMRC’s policies, processes, and systems are designed to facilitate legitimate access to the customs regime, promote strong compliance, and make it difficult to circumvent the rules. As a result, the vast majority of consignments move seamlessly in and out of the UK with minimal disruption.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of UK firms that have undergone post-clearance verification processes in each of the last three years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC takes a risk-based approach to compliance, focusing on areas where there is the greatest risk of tax going unpaid.
The number of businesses involved in international trade activities is published annually as the “Customs Importer and Exporter Population” (GOV.UK).
HMRC carries out post-clearance verification on customs declarations for reasons other than compliance, including at the request of other customs authorities and to support applications for customs authorisations. This supports the UK Governments international obligations, including those under Free Trade Agreements.
Year | Number of PCA’s |
2022/23 | 6,727 |
2023/24 | 9,246 |
2024/25 | 10,357 |
These figures may include multiple verifications per business, and the business may not be headquartered or established in the United Kingdom. It should also be noted that the verification may not be in the same year that a customs declaration was made.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 4 December to Question 95961 on Business Rates: Tax Allowances, if she will modify the Budget 2025: Retail, Hospitality and Leisure Factsheet, published on 28 November, to reflect that the calculation for the applicable Transition Relief cap for 2026/27 is made from the base liability for 2025/26 before RHL relief has been applied.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
No, I will not modify the Budget 2025: RHL Factsheet. It is correct.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when negotiations on the double contribution convention with India will conclude.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In a side letter to the Comprehensive and Economic Trade Agreement (CETA), agreed in July 2025, the UK and India committed to concluding the negotiations to allow for the Double Contributions Convention to enter into force at the same time as the CETA.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when HMRC plan to respond to the correspondence of (a) 13 March, (b) 10 June and (c) 10 July from the hon. Member for Arundel and South Downs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
A response was issued on 30 July 2025.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with business groups on the impact of changes to Business Property Relief.
Answered by James Murray - Chief Secretary to the Treasury
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Ministers and officials have had a number of meetings with organisations on this matter since Autumn Budget 2024. After listening, the Government believes the approach set out is an appropriate one.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with business groups on the impact of increases to employer's National Insurance contributions.
Answered by James Murray - Chief Secretary to the Treasury
Ministers and officials from multiple Government departments have had meetings with organisations which have covered this matter since Autumn Budget 2024.
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.
The Government decided to protect the smallest businesses from the changes to employer NICs by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 July 2024 to Question 65664 on Taxation: Overseas Residence, whether the Government has conducted such hypothetical tax change costings for an exit tax payable upon person ending their residency in the United Kingdom.
Answered by James Murray - Chief Secretary to the Treasury
HMRC publishes estimates of the direct impacts of illustrative tax changes in its Direct effects of illustrative tax changes publication. The Government does not routinely publish costings for hypothetical tax changes outside of this.
The Government is committed to ensuring that the wealthiest in society pay their fair share of tax. The reforms announced at Autumn Budget 2024 were designed to help repair the public finances in a fair and balanced way.
Asked by: Andrew Griffith (Conservative - Arundel and South Downs)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 July 2024 to Question 65661 on Wealth: Taxation, whether this will include an exit tax payable upon persons ending their UK tax residency.
Answered by James Murray - Chief Secretary to the Treasury
HMRC publishes estimates of the direct impacts of illustrative tax changes in its Direct effects of illustrative tax changes publication. The Government does not routinely publish costings for hypothetical tax changes outside of this.
The Government is committed to ensuring that the wealthiest in society pay their fair share of tax. The reforms announced at Autumn Budget 2024 were designed to help repair the public finances in a fair and balanced way.