Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what her estimate is of Corporation Tax relief for qualifying shipping company groups in the Tonnage Tax in 2026-27.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The latest available estimate of Corporation Tax relief for qualifying shipping company groups in the Tonnage Tax is for 2025-26 which is £145m. This is published in the tax relief statistics on the following link: https://assets.publishing.service.gov.uk/media/69a0194e3e672177d0bc76e6/tax_relief_statistics_january_2026.ods.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Data (Use and Access) Act 2025, on what lawful basis are Automated Decision-Making in HMRC being made.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC operates as set out in the Commissioners for Revenue and Customs Act 2005 and related legislation. HMRC uses automated decision-making where it has a lawful basis under its statutory functions. In relation to the UK GDPR, this is most commonly in relation to Article 1(e) where HMRC is carrying out a public task.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC maintains a (a) public register and (b) internal inventory of automated decision-making systems.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC maintains records relating to all automated decision-making identified through its governance and Data Protection Impact Assessment (DPIA) processes. HMRC does not maintain a public register dedicated specifically to automated decision-making systems.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions (a) her Department and (b) HMRC has had with recognised trade unions in HMRC regarding the (i) introduction and (ii) use of automated decision-making systems affecting staff.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
We are not aware of any automated decision-making systems within HMRC that are used in relation to employment, recruitment, performance management, discipline or allocation of work.
We maintain regular engagement with our Trade Unions on workforce, recruitment and technology related matters. We are not aware of any live automated systems being used in relation to employment, recruitment, performance management, discipline or allocation of work, but would engage with Trade Unions if this were to change in the future.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, to what extent are automated decision-making systems in HMRC used in relation to civil service employment, including recruitment, performance management, discipline, or allocation of work.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
We are not aware of any automated decision-making systems within HMRC that are used in relation to employment, recruitment, performance management, discipline or allocation of work.
We maintain regular engagement with our Trade Unions on workforce, recruitment and technology related matters. We are not aware of any live automated systems being used in relation to employment, recruitment, performance management, discipline or allocation of work, but would engage with Trade Unions if this were to change in the future.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps HMRC is taking to ensure compliance with data protection requirements under the Data (Use and Access) Act 2025 relating to the processing of special category data, including data relating to health or protected characteristics.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC has a comprehensive approach to data governance for compliance with requirements under the Data (Use and Access) Act 2025 and other data protection legislation. This includes, for example, requiring the legislative conditions are met for the use of special category data in any automated decisions.
HMRC has published information about its approach to Automated Decision Making as part of its privacy notice available on at, www.gov.uk, by searching for ‘HMRC Privacy Notice’.
HMRC staff are provided with policy and guidance through the internal intranet, including specific guidance on automated decision-making. Staff are also supported through data protection requirements using Data Protection Impact Assessments. HMRC has updated its policies and guidance following changes introduced by the Data (Use and Access) Act 2025.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps HMRC are taking to ensure compliance with requirements under the Data (Use and Access) Act 2025 relating to (a) automated decision-making and (b) rights to (i) information, (ii) human review, and (iii) challenge.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC has a comprehensive approach to data governance for compliance with requirements under the Data (Use and Access) Act 2025 and other data protection legislation. This includes, for example, requiring the legislative conditions are met for the use of special category data in any automated decisions.
HMRC has published information about its approach to Automated Decision Making as part of its privacy notice available on at, www.gov.uk, by searching for ‘HMRC Privacy Notice’.
HMRC staff are provided with policy and guidance through the internal intranet, including specific guidance on automated decision-making. Staff are also supported through data protection requirements using Data Protection Impact Assessments. HMRC has updated its policies and guidance following changes introduced by the Data (Use and Access) Act 2025.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC provides internally on compliance with the Data (Use and Access) Act 2025 in relation to automated decision-making.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC has a comprehensive approach to data governance for compliance with requirements under the Data (Use and Access) Act 2025 and other data protection legislation. This includes, for example, requiring the legislative conditions are met for the use of special category data in any automated decisions.
HMRC has published information about its approach to Automated Decision Making as part of its privacy notice available on at, www.gov.uk, by searching for ‘HMRC Privacy Notice’.
HMRC staff are provided with policy and guidance through the internal intranet, including specific guidance on automated decision-making. Staff are also supported through data protection requirements using Data Protection Impact Assessments. HMRC has updated its policies and guidance following changes introduced by the Data (Use and Access) Act 2025.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps HMRC has taken to assess and mitigate risks of (a) bias and (b) discrimination arising from the use of automated decision-making systems.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC assesses and mitigates risks of bias and discrimination through impact assessments and other governance controls, including Data Protection Impact Assessments (DPIAs). HMRC has updated and expanded the support available to staff when planning and implementing automated decision-making processes, including guidance on identifying and mitigating risks.
Human involvement forms part of HMRC's governance, review and appeal arrangements, and is supported by guidance requiring appropriate safeguards where automated decision-making is used.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps HMRC is taking to ensure that human oversight of automated decisions is (a) substantive and (b) effective.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC assesses and mitigates risks of bias and discrimination through impact assessments and other governance controls, including Data Protection Impact Assessments (DPIAs). HMRC has updated and expanded the support available to staff when planning and implementing automated decision-making processes, including guidance on identifying and mitigating risks.
Human involvement forms part of HMRC's governance, review and appeal arrangements, and is supported by guidance requiring appropriate safeguards where automated decision-making is used.