Question to the HM Treasury:

To ask Her Majesty's Government what steps they are taking to ensure that both HMRC and the Treasury agree the wording of ministerial directions before they are issued to (1) avoid confusion, and (2) obviate the need to subsequent corrections.

The Treasury has recently issued a number of Directions under Section 76 of the Coronavirus Act 2020. These set out that HMRC are responsible for the payment and management of the amounts paid out under the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS). These are distinct from Ministerial Directions, which are formal instructions from Ministers to proceed with a spending proposal where the Permanent Secretary has written to their Secretary of State expressing their concerns.

In relation to the recent CJRS and SEISS Treasury Directions, as with all other aspects of tax policy, Treasury and HMRC officials work closely to deliver the priorities of Ministers.