Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, with reference to page 82 of the Nuclear Decommissioning Authority Annual Report and Accounts 2025-26, HC524, published in July 2026, whether a fine or penalty has been levied by HMRC in addition to the settlement to HMRC of underpaid IR35 tax liabilities.

NDA Group has not received any penalties from HMRC in relation to the settlement of the historic IR35 liabilities.