Question to the Ministry of Defence:

To ask the Secretary of State for Defence, with reference to the Answer of 3 April 2017 to Question 69592, on Reserve Forces: Pay, what assessment he has made of the effectiveness of the changes to internal tax code procedures for Reservist personnel.

The Ministry of Defence considers that the current arrangements are an improvement over those previously in place. However, accurate collection of income tax from our deployed Reservists requires their civilian employers to follow the guidance issued online at: https://www.gov.uk/employee-reservist.