Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will publish the guidance his Department provides to HM Revenue and Customs (HMRC) on dealing with cases where HMRC receives revenue which is deemed to represent unjust enrichment.

The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue & Customs (HMRC) in accordance with the appropriate statutory provisions. As such HM Treasury has not provided guidance to HMRC on dealing with cases where HMRC receives revenue which some persons may consider to be unjust enrichment.