Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, how many and what proportion of personal independence payment claims in (a) Airdrie and Shotts constituency, (b) North Lanarkshire, (c) Scotland and (d) the UK in each month since April 2013 were disallowed pre-referral to the assessment providers; and how many such claims were disallowed due to the claimant not returning the Part 2 form within the time limit.
Answered by Mark Harper - Secretary of State for Transport
I refer the hon. Member to the Written Answer I gave the hon. Member for Rutherglen and Hamilton West, Tom Greatrex, to his question UIN 223341, published on the Question and Answer system on 4 February.
Latest Great Britain figures relating to the number of claims disallowed pre-referral to the assessment providers for both PIP new claims and reassessments were published on 18 March as part of our quarterly PIP official statistics release and can be found at https://www.gov.uk/government/collections/personal-independence-payment-statistics, and in particular table 2Bi of the data tables https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/412878/tables-pip-statistics-apr-2013-to-jan-2015.xls.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, how many benefit sanctions were applied to claimants resident in (a) Airdrie and Shotts constituency, (b) North Lanarkshire, (c) Scotland and (d) the UK in each month since July 2010.
Answered by Esther McVey - Minister without Portfolio (Cabinet Office)
The information we have for Jobseeker’s Allowance and Employment and Support Allowance adverse sanction decisions, by geography and reason, is published at:
https://stat-xplore.dwp.gov.uk/
Guidance on how to extract the information required can be found at:
https://sw.stat-xplore.dwp.gov.uk/webapi/online-help/Stat-Xplore_User_Guide.htm
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many landlords have made a voluntary disclosure to HM Revenue and Customs since the Let Property Campaign began; and how much previously undeclared income has been declared as a result of that campaign.
Answered by David Gauke
HM Revenue & Customs (HMRC) launched the Let Property Campaign in September 2013 with the objective of raising landlords’ awareness of the need to review their tax affairs to ensure they are in order. The campaign provides a voluntary disclosure opportunity to put right any previous errors or omissions, helping landlords to stay on track in future.
At 31 January 2015, 9673 voluntary disclosures have been received .
Information about previously undeclared income, which has now been declared as a result of the Let Property campaign, is not readily available at this time.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the tax yield was from BN66 legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.
As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.
The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.
The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many enforcement actions in respect of BN66 legislation there have been in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each year since 2010.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.
As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.
The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.
The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many BN66 status enquiries HM Revenue and Customs has made in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.
As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.
The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.
The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many BN66 cases brought to tribunal led to (a) prosecution, (b) acquittal and (c) out of court settlements in each of the last five years.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.
As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.
The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.
The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people have been (a) under investigation and (b) taken to trial for tax evasion in (i) the UK, (ii) Scotland, (iii) Wales, (iv) Northern Ireland and (v) England in each year since April 2010.
Answered by David Gauke
HM Revenue & Customs (HMRC) employs a variety of interventions to tackle tax evasion using both civil and criminal procedures. Investigations that commence as a civil intervention can become criminal and criminal can become civil if the circumstances dictate.
HMRC’s Criminal Investigation Directorate is responsible for criminal investigations into suspected tax evasion. They do not split their reporting data by geographical region but record and report all data as a national statistic. Their methodology for recording data relating to numbers of criminal investigations for the year 2010-11 differs from that used for 2011-12 and onwards.
In 2010-11 the total number of criminal investigations relating to suspected tax evasion was 210. Each investigation included varying numbers of individuals.
From 2011-12 HMRC has recorded the number of individuals under criminal investigation. The number of those subject to criminal investigation for suspected tax evasion offences in each year was as follows:
2011-12 1332
2012-13 3430
2013-14 3905
2014-15 to February 2015 4723
HMRC is not a prosecuting authority. Where cases do proceed to the criminal courts the prosecution is carried out by the relevant independent prosecuting authority. This is the Crown Prosecution Service (CPS) in England and Wales, the Crown Office and Procurator Fiscal Service (COPFS) in Scotland, and the Public Prosecution Service for Northern Ireland (PPSNI).
The number of individuals prosecuted for tax evasion offences in each complete year since April 2010 was:
2010-11 372
2011-12 501
2012-13 739
2013-14 880
2014-15 to February 2015 1009
HMRC is not able to supply a time series of full year prosecutions resulting from their criminal investigations for years up to 2009–10. Complete, comparable data is only available from 2010–11 onwards.
There is no direct correlation between the numbers investigated and numbers prosecuted in any one particular year as not all investigations lead to prosecution and those that do are not necessarily prosecuted in the year that the investigation commenced.
As part of the additional £917M investment HMRC received in the 2010 spending review the number of prosecutions instigated as result of Mass Market Evasion Criminal Investigations (volume crime) has increased fivefold.
HMRC also investigates cases that do not involve tax evasion. These figures exclude cases prosecuted for money laundering, other prohibitions and restrictions and other non-fiscal offences.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the Ministry of Defence:
To ask the Secretary of State for Defence, how many staff in his Department and its executive agencies and associated bodies were engaged off-payroll in each of the last five years up to the most recent period for which figures are available.
Answered by Anna Soubry
The number of off-payroll appointments made by the Ministry of Defence (MOD) and its Arms Length Bodies in each of the past five Financial Years (FY) has been as follows:
FY 2009-10 - 1,815
FY 2010-11 - 1,175
FY 2011-12 - 3,171
FY 2012-13 - 4,021
FY 2013-14 - 5,632
These figures represent off-payroll appointments (headcount) made centrally under the Contingent Labour arrangements. The number of off-payroll appointees engaged through other arrangements (ie, as fee earners, consultancy or locally by exception) could be provided only at disproportionate cost. Contingent Labour is generally engaged on a temporary basis to fill vacant, funded posts until recruitment action is taken to appoint a salaried permanent member of staff. Included in this category are temporary admin and clerical workers, interim managers, and specialist contractors (in finance, HR, IT and other functions).
Information about the MOD’s senior payroll appointees (ie, those engaged for over £220 a day for more than six months) and those of its Arm’s Length Bodies has been published in the MOD's Annual Reports and Accounts since the 2012-13 Financial Year.
Access to certain forms of private-sector expertise is of enduring value to us as it does not make economic sense to maintain all the specialist skills we need permanently in-house. However we are seeking to ensure that we benefit from external expertise through skills transfer to our own staff wherever possible to help make us more self-reliant and resilient in the longer term. The current number of off-payroll appointments reflects the need to bring in, for the short term, specialist skills which cannot be found among the permanent workforce to help us implement the Levene reforms across Defence.
Asked by: Pamela Nash (Labour - Airdrie and Shotts)
Question to the Scotland Office:
To ask the Secretary of State for Scotland, how many staff in his Department were engaged off-payroll in each of the last five years up to the most recent period for which figures are available.
Answered by David Mundell
No staff at the Scotland Office have been engaged off-payroll in any of the last five years.