17 Jun 2026·Treasury·Answered
AskedWhether free tea and coffee is available to Treasury civil servants working in Horse Guards Road.
ReplyFree tea and coffee is not available to HM Treasury civil servants working in 1 Horse Guards Road, and I thank the member for their essential scrutiny of this important matter.
17 Jun 2026·Treasury·Answered
AskedIf she will list dates in the last year when Treasury ministers worked from the Darlington Economic Campus.
ReplyTreasury Ministers worked from the Darlington Economic Campus on the following dates: 7 May 2025 – Lord Spencer Livermore, Financial Secretary to the Treasury16 June 2025 – The Right Honourable Rachel Reeves MP, Chancellor of the Exchequer19 June 2025 – T...
16 Jun 2026·Treasury·Answered
AskedWhat steps HM Revenue and Customs is taking to (a) identify for each of the last four financial years those pensioners who may have been overcharged income tax due to incorrect state pension data, (b) notify affecte
ReplyThe HMRC Permanent Secretary will shortly be writing to the chairs of the Treasury Select Committee and Public Accounts Committee to provide an update on this matter. The government is aware of the issue raised and is working to resolve it.
3 Jun 2026·Treasury·Answered
AskedHow many appeals against decisions to refuse exemption from Making Tax Digital for Income Tax Self Assessment have been (a) submitted, (b) upheld and (c) rejected.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
3 Jun 2026·Treasury·Answered
AskedWhat assessment she has made of the risk that people who should qualify for exemption will incur penalties under the Making Tax Digital regime; and what steps she is taking to mitigate that risk.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
3 Jun 2026·Treasury·Answered
AskedWhat steps HMRC is taking to ensure that digitally excluded people are aware of their right to apply for an exemption.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
3 Jun 2026·Treasury·Answered
AskedHow many and what proportion of applications for exemption from Making Tax Digital have (a) been granted, (b) been refused and (c) are pending decision.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
3 Jun 2026·Treasury·Answered
AskedWhether HMRC will publish regular statistics on exemption applications, outcomes and processing times under Making Tax Digital.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
3 Jun 2026·Treasury·Answered
AskedHow many HMRC staff are assigned to process Making Tax Digital exemption applications by (a) headcount and (b) full-time equivalent.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
3 Jun 2026·Treasury·Answered
AskedWhat estimate her Department has made of the number of people who meet the eligibility criteria for exemption from Making Tax Digital for Income Tax Self Assessment.
ReplyHMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
29 May 2026·Treasury·Answered
AskedWhat assessment she has made of the level of delays by HMRC in processing VAT rebate claims submitted by agricultural shows in respect of VAT exempt admissions income; and what steps she is taking to ensure timely p
ReplyHMRC are responsible for the effective management and oversight of the UK tax system. They consider all VAT rebate claims in line with VAT law including the fundraising exemption. Where claimants provide all evidence required under the law, they will rece...
29 May 2026·Treasury·Answered
AskedWith reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether a full Tax Information and Impact Note will be published for the proposed reforms to t
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what estimate she has made of the amount of annual revenue from the proposed changes to the ta
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to her oral statement of 21 May on Middle East: Economic Response, what assumptions on oil and gas prices, trading volumes, and company behavioural responses underlie the forecast that reforms to the
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to her oral statement of 21 May on Middle East: Economic Response, whether additional resourcing will be provided to HM Revenue and Customs to (a) administer and enforce changes to the taxation of for
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether the projected additional tax income from the proposed reforms to foreign branch profit
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agric
ReplyHMRC considered the decision in Yorkshire Agricultural Society and its application to similar events in 2025. Consequently, they issued new guidance in Revenue and Customs Brief 3 (2025) and updated the help card for fundraising events on GOV.UK.
29 May 2026·Treasury·Answered
AskedWith reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department has made an impact assessment of the proposed reforms to foreign branch
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, how she intends to legislate for the proposed changes to the taxation of foreign branch profit
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
29 May 2026·Treasury·Answered
AskedWith reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department plans to conduct a public consultation on the detailed design of the pr
ReplyThe reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...