The Fraud Compensation Fund pays compensation to pension scheme administrators or trustees, who then provide benefits to members. Those benefits will be taxed like any other pension benefits. An individual pays income tax if their total annual income is more than their Income Tax Personal Allowance which is currently £12,570. Where an individual has income above the Personal Allowance, payments of pension (including pension benefits arising from a compensation payment) is subject to income tax, which is collected through Pay As You Earn.

The Department does not collect data on tax or National Insurance payments that migrants and their family members make in the United Kingdom. Since 2015, the Immigration Health Surcharge (IHS) has raised almost £2 billion for the National Health Service. The Department estimates that the average cost to the NHS of care provided to an IHS payer is £646 per year.

Our domestic oil and gas industry produces the equivalent of around half of the UK’s primary energy needs and will continue to play an important role as we transition to a net zero economy. The industry has paid around £375bn in production taxes to date and supports around 147,000 jobs directly and in their supply chains, employing people in locations right across the country and supporting many more local jobs in sectors that rely on a vibrant oil and gas industry.

The Government places additional taxes on the extraction of oil and gas to ensure a fair return for the nation while also supporting the industry to address genuine costs through targeted tax reliefs, such as those to encourage the safe removal of infrastructure at the end of a field’s life.

The Government keeps all taxes under review, and any changes are made in the round at fiscal events.

HMRC and the Home Office (HO) have a long-established relationship underpinned by a single Partnership Agreement. The Partnership Agreement sets out the framework under which HMRC and HO work together. Sitting under this Partnership Agreement are a number of Memorandums of Understanding (MoUs) and Data Usage Agreements (DUAs) regarding the sharing of data for immigration enforcement purposes.

These documents are signed off by both departments and outline the approved legal gateway for the data share, the purpose of the data share, how the data will be used, what data is to be shared and how, data security obligations, and data retention policy.

HMRC have extensive senior governance in place to assure that Data Sharing Agreements (DSAs) adhere to legal requirements and are proportionate in their requests. All DSAs are assessed under relevant legislation and are reviewed under a regular schedule. Secure data transfer infrastructure is in place for data exchange, and data is only permitted to be used for the agreed purpose.

The Home Office and HMRC have a long-established relationship underpinned by a single Partnership Agreement. The Partnership Agreement sets out the framework under which HMRC and the Home Office work together. Sitting under this Partnership Agreement are a number of Memorandums of Understanding regarding the sharing of data for immigration enforcement purposes.

In accordance with such arrangements, the Home Office has policies and procedures in place to support fulfilling its data protection obligations when processing personal data.

The Home Office and HMRC have a long-established relationship underpinned by a single Partnership Agreement. The Partnership Agreement sets out the framework under which HMRC and the Home Office work together. Sitting under this Partnership Agreement are a number of Memorandums of Understanding regarding the sharing of data for immigration enforcement purposes.

In accordance with such arrangements, the Home Office has policies and procedures in place to support fulfilling its data protection obligations when processing personal data.

The information requested is not available as HM Revenue and Customs (HMRC) does not make a separate estimate of the proportion of the total tax gap attributable to residential landlords.

However, HMRC does estimate the tax gap arising from individuals in employment who have not declared and therefore not paid tax on lettings income. The latest estimate of this tax gap was £540 million for the tax year 2018-19.

As at 31 January 2019, there were 200 commitments in England entered into the Apprenticeship Service, where the transfer of funds between apprenticeship service accounts has been approved (a commitment is where a potential apprentice, who is expected to go on to start an apprenticeship, has been recorded with the Apprenticeship Service). Of these transferred commitments as at 31 January 2019, there were 130 transferred commitments that had materialised into apprenticeship starts. Further statistics can be found here: https://www.gov.uk/government/statistics/apprenticeship-and-levy-statistics-february-2019.

Information on companies transferring apprenticeship levy funds in each region of England is not available in the format requested. Many levy-paying employers are headquartered in one region but operate across the country meaning that we cannot attribute levy-funds transferred in individual locations. Individual employers have control of the expenditure (and transfer) of apprenticeship levy funds based on their current and future skills needs.

It should be noted that, from April this year, levy-paying employers can transfer 25% of their levy funds to other employers.

The government has engaged with stakeholders as part of the review of WLTP on vehicle taxes which closed on 17 February.

The review sought evidence on how reported carbon dioxide emissions are impacted by the introduction of WLTP and whether any adjustment should be made to Vehicle Excise Duty and company car tax from April 2020.

Responses to the review are currently being analysed and the government has committed to publishing a response in the spring.

The government has engaged with stakeholders as part of the review of WLTP on vehicle taxes which closed on 17 February.

The review sought evidence on how reported carbon dioxide emissions are impacted by the introduction of WLTP and whether any adjustment should be made to Vehicle Excise Duty and company car tax from April 2020.

Responses to the review are currently being analysed and the government has committed to publishing a response in the spring.

The statement was based on the findings available at that time from a manual trawl of individual case records. The trawl is being carried out as part of the current review of Tier 1 (General) migrants who have been refused under paragraph 322(5) of the Immigration Rules. This work is ongoing. We will report our findings to the Home Affairs Select Committee once the review is complete.

In immigration routes which awarded points for an applicant’s UK earnings, we must be satisfied that those earnings are genuine.

Where we identify discrepancies between the income declared to the Home Office and to HMRC, we give applicants an opportunity to explain the reasons for the discrepancies. We will take into consideration the nature of the discrepancy, all available evidence and any explanation from the applicant before making a decision.

The eligibility criteria for free software under the Making Tax Digital proposals is set out in Annex C of the document covering the relationship between HMRC and software developers. The document can be found at : https://www.gov.uk/government/publications/making-tax-digital-software-suppliers-terms-of-collaboration/terms-of-collaboration-between-hm-revenue-and-customs-and-software-developers

In the Written Ministerial Statement on 13 July, the Government made clear that only businesses with a turnover above the VAT threshold (currently £85,000) will be mandated to use Making Tax Digital from April 2019, and then only to meet their VAT obligations. The Government also confirmed that Making Tax Digital will not be widened before it has been shown to work well, and then not before April 2020 at the earliest.

Due to small sample sizes, it is not possible to estimate a tax gap for companies with a turnover between £10,000 and £11,500.

The total corporation tax gap was 7.6% in 2014-15, down from 11.4% in 2009-10.

HMRC is working very closely with the software industry to ensure a range of suitable products at a wide variety of price points is made available. Free software will be available for those businesses with the most straightforward affairs who voluntarily choose to use Making Tax Digital to meet their Income Tax obligations as part of the pilot phase.

HM Revenue and Customs expects to publish the post-implementation review of real time information later this year.

The Government is supportive of efforts to improve tax transparency.

It initiated the international work on country-by-country reporting, calling on the OECD to develop country-by-country reporting to tax authorities as part of the Base Erosion and Profit Shifting (BEPS) Project.

The Government has been actively engaged with international partners on a multilateral approach to making this information public, which includes participation in the discussions on a European Commission proposal for public country-by-country reporting.

A multilateral approach is the only way of ensuring an effective model of public country-by-country reporting, one which provides a comprehensive breakdown of information for the jurisdictions in which both domestic and foreign headquartered multinationals operate.

The Chancellor of the Exchequer and other Treasury Ministers continue to meet with their international counterparts on a regular basis, including at the G20 and the European Union, to discuss multilateral actions to counter tax avoidance and promote tax transparency.