Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to paragraph 15 of the Political Declaration setting out the framework for the future relationship between the European Union and the United Kingdom and the provisions on the European Investment Bank contained within the Draft Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community; what plans he has for the future relationship with the European Investment Bank Group; the involvement that the UK would have in the decision-making; the cost of that activity; and the effect of that activity on the arrangements for the financial settlement with the EU.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The UK has set out that it is open to exploring options for a future relationship with the EIB Group. This will form part of the wider UK-EU future relationship negotiations.
The financial settlement has been agreed under the terms of the withdrawal agreement. We have reached a fair financial settlement with the EU, honouring commitments we made during our period of membership, and have ensured a fair deal for UK taxpayers.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will publish the methodology used by HMRC to decide on the figure for top-slicing relief.
Answered by Mel Stride - Secretary of State for Work and Pensions
The guidance on calculating the figure for top slicing relief is in the process of being updated. The updated guidance has been shared with insurance industry representative bodies for review and comment. HMRC expects the final version to be available in the Insurance Policyholder Taxation Manual (IPTM) on Gov.UK on 3 December 2018.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the average length of time in hours between HMRC (a) seizing a container for examination under suspicion of the value declared of goods contained being too low and making a decision on enforcement action and (b) seizing a container for examination under suspicion of the value declared of goods contained being too low and the return of the container.
Answered by Mel Stride - Secretary of State for Work and Pensions
In any individual case the time between intercepting a consignment, HMRC’s compliance decision and the return of the container will be affected by factors outside HMRC’s control. This includes a period of up to 30 days where the importer has the right to present further evidence before HMRC makes its decision. Due to the range of possible outcomes of HMRC’s examination activity HMRC does not routinely capture information on average times taken.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many containers HMRC seized under the suspicion of the value of the goods declared being too low in each of the last five years; and of those containers that were seized (a) for how many how did HMRC deem additional charges were due and what was the (i) highest, (ii) lowest and (iii) average additional charge that was due; and (b) how many cases there were for which HMRC did not deem that any additional charges were due.
Answered by Mel Stride - Secretary of State for Work and Pensions
Disclosing information of this nature may help fraudsters avoid HMRC’s compliance checks. For this reason it would not be appropriate for the Government to release the information requested.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the effect on logistics businesses of HMRC seizing containers on suspicion of the value declared of the goods contained being too low.
Answered by Mel Stride - Secretary of State for Work and Pensions
As part of its end to end approach to tackling customs fraud risks, HMRC is undertaking physical pre-clearance checks targeted at high risk traders. The checks are conducted inland to avoid causing congestion at ports. HMRC regularly meets with trade associations to identify ways of minimising the impact on logistics businesses of this necessary compliance activity.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC uses to select containers from importers for entry checks; and how HMRC determines whether values declared for customs purposes are deemed to be sufficiently low as to warrant the seizure of containers.
Answered by Mel Stride - Secretary of State for Work and Pensions
As part of the UK’s wider approach to tackling customs fraud HMRC and Border Force perform inland pre-clearance checks targeted at high risk traders. This is ongoing activity and it is not appropriate to share details on such operational matters.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will list the locations where HMRC takes containers due to be examined for import entry checks on customs declarations.
Answered by Mel Stride - Secretary of State for Work and Pensions
The current sites used for these checks are at Heathrow and Bicester. As the contracts for the current sites will shortly be coming to an end, HMRC will soon be moving its inland pre-clearance operations to new purpose equipped sites at Hayes, Middlesex and Milton Keynes.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Draft agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Union and the European Atomic Energy Community, what estimate he has made of the maximum amount of financial claims that the EU could make against the UK under the provisions in Article 136 and Article 140.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
Under Article 143 (formerly Article 136) of the draft Withdrawal Agreement, the UK will stand behind a share of EU contingent liabilities related to financial operations up to withdrawal. These are reported in the Consolidated Fund accounts as having a remote probability of crystallising. The UK will receive a share of the pre-paid guarantee funds and reflows from these operations and, in the event of crystallisation, the UK will receive its share of any amounts recovered by the EU.
Under Article 147 (formerly Article 140), the UK will stand behind a share of EU contingent liabilities arising from legal cases related to the budget and linked policies and programmes up to the end of 2020. These are reported in the EU’s consolidated annual accounts of the European Union.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people earned (a) less than £5,000 and (b) between (i) £5,000 and £10,000, (ii) £10,000 and £15,000, (iii) £15,000 and £20,000, (iv) £20,000 and £25,000, (v) £25,000 and £30,000, (vi) £30,000 and £35,000, (vii) £35,000 and £40,000, (viii) £40,000 and £45,000, (ix) £45,000 and £50,000, (x) £50,000 and £55,000 and (xi) £55,000 and £60,000 in each of the last 10 years; and how much in (A) income tax; and (B) national insurance contributions individuals in each of those earnings bands paid in each of those years.
Answered by Mel Stride - Secretary of State for Work and Pensions
The information requested is not readily available and could be provided only at disproportionate cost.
HMRC collects information on taxpayers but does not collect information on all people as it does not affect the amount of tax due. Furthermore, due to changes in the methodology over the last 10 years, it would require additional time and resource to provide all the information requested.
Information on income tax liabilities, by income range, for the years 1999-2000 to 2014-15 inclusive can be found here: https://www.gov.uk/government/statistics/income-tax-liabilities-by-income-range--2
Information on income tax liabilities, by income range, for the years 2015-16 to 2018-19 inclusive can be found here:
https://www.gov.uk/government/statistics/income-tax-liabilities-by-income-range
Please be aware the years 2016-17 to 2018-19 inclusive are projections only.
Income range breakdowns for National Insurance liabilities are not presently available.
Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of (a) progress on implementing the Fourth EU Anti-Money Laundering Directive, (b) the performance of HM Revenue and Customs as administrators of the central register and (c) the effectiveness of the IT system used by HM Revenue and Customs to facilitate financial agents in undertaking registrations on behalf of their clients.
Answered by Mel Stride - Secretary of State for Work and Pensions
Responses to the consultation on transposing EU Fourth EU Anti-Money Laundering Directive into UK law generally supported the Government’s proposed approach to the new registration system.
Since its implementation, HMRC have supported users of the Trust Registration Service (TRS) through newsletters, webinars, guidance, a dedicated helpline and meetings with professional and tax representative bodies. HMRC have enabled registration where agents do not have all the data required by law but have made all reasonable efforts to find it, and have also extended the registration deadlines from 5 October 2017 and 31 January 2018 to 5 January 2018 and 5 March 2018, respectively.
The TRS will allow HMRC to collect, hold, retrieve and share information with Law Enforcement Authorities to help identify and disrupt suspicious activity involving the misuse of trusts for money laundering or terrorist financing.