Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 13 November 2017 to Question 111910, whether (a) Government Ministers and (b) HM Revenue and Customs have had discussions with their counterparts in the (i) UK Overseas Territories and (ii) Crown Dependencies to ascertain an estimate of the scale of tax avoidance in those territories.

I refer the Rt Hon Member to my previous answer, Hansard Reference 111910. Her Majesty’s Revenue and Customs (HMRC) provides an annual estimate of the UK tax gap that includes tax lost through avoidance arrangements that can be challenged under UK law. HMRC does not estimate tax losses outside its jurisdiction.

Treasury Ministers have regular discussions with the governments of the Crown Dependencies and Overseas Territories on a range of issues, including their commitments to international tax agreements.