Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if will he publish the internal HMRC guidelines on dealing with liabilities accrued by victims of fraud.

The relevant guidance is already publicly available in HMRC’s Admin Law manual. HMRC responds to liabilities accrued by the victims of fraud based on the individual circumstances of each case. HMRC Commissioners’ discretionary powers are set out in the Admin Law manual.