Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that proposed accelerated payment notices are not applied retrospectively.

The majority of people pay the tax they owe but there is a minority who don't. As part of the government's long term economic plan, we are cracking down on tax avoidance.

Legislation currently before Parliament on accelerated payments will enable HMRC to issue notices seeking upfront payment of disputed tax in certain existing and future avoidance cases.

The legislation is not retrospective.It does not create any new tax liability; it simply alters where the tax sits whilst the liability is being disputed, and puts those who try to avoid tax on the same footing as the vast majority who pay their tax up front under PAYE.

The taxpayer can continue to dispute the case and will be paid with interest should they win.