Written questions by Ellis.

What assessment she has made of the potential impact of delays in HMRC VAT registration processing on construction businesses; and if she will consider changes to the VAT registration rules to allow businesses to recover input VAT on materials purchased for taxable supplies where HMRC processing delays result in those materials being used before a VAT registration application has been processed.

Businesses can only recover input VAT once they are VAT registered. However, once registered, they may recover VAT on goods purchased up to four years before that date. HMRC processes the vast majority of VAT registration applications promptly, with 95% currently processed within the service standard of 40 working days. The Government has no plans to change the VAT registration rules in this area.

What assessment she has made of whether the FCA’s supervisory actions prior to the collapse of Hartley Pensions were sufficient to protect SIPP holders.

Hartley Pensions is authorised and regulated by the Financial Conduct Authority (FCA), which is responsible for supervising firms and protecting consumers. The FCA imposed requirements on the firm prior to its failure, as soon as it became aware of operat...

When the Government plans to publish the outcome of the consultation on the taxation of low-value imports; and what assessment has been made of its potential impact on UK businesses.

At Autumn Budget 2025 the Chancellor announced the removal of the Low Value Import (LVI) relief and published a technical consultation covering the design and implementation of the new LVI customs arrangements. This closed on 6 March, and the government i...

If HMRC will publish the value-for-money assessments underpinning its use of Managed Service Providers for customer contact services.

HMRC’s use of Managed Service Providers (MSPs) is not primarily driven by cost savings. HMRC uses MSPs to support the delivery of flexible and reliable customer service for taxpayers. All HMRC activity is assessed for value for money using standard Civil ...

What plans HMRC has to reduce its use of Managed Service Providers for customer contact services.

HMRC’s use of Managed Service Providers (MSPs) is not primarily driven by cost savings. HMRC uses MSPs to support the delivery of flexible and reliable customer service for taxpayers. All HMRC activity is assessed for value for money using standard Civil ...