Committee publication · Correspondence · 15 January 2025

Letter to Sir Jim Harra, Permanent Secretary, HMRC, following oral evidence, dated 4 December 2024

From: Treasury Committee

Inquiry: Work of HM Revenue and Customs

Summary

The Treasury Committee Chair writes to the Permanent Secretary of HMRC following oral evidence on 27 November 2024, requesting seven specific pieces of additional information. These cover agricultural relief policy (farm ownership, taxpayer contacts, inheritance tax inquiries), Capital Gains Tax rollover relief avoidance, Autumn Budget tax collection progress, HMRC app usage, and the department's social media presence on TikTok.

Key findings

  • Committee seeks data on international corporate farm purchases, linked to agricultural relief policy changes
  • Request for number of people contacting HMRC about agricultural relief since Autumn Budget indicates policy inquiry volume concern
  • Committee wants Capital Gains Tax rollover relief avoidance/delay figures for most recent complete financial year
  • Four inquiries into inheritance tax use of agricultural relief requested, including revenue raised to date
  • Committee tracking progress toward £275m additional tax collection target in 2024-25 from Autumn Budget measures
  • HMRC app user numbers and TikTok official presence status requested

Tone

Procedural

Topics

tax-complianceagricultural-policyinheritance-taxcapital-gains-tax

Key actors

Sir Jim Harra, Dame Meg Hillier, HM Revenue and Customs, Treasury Committee

Notable line

In line with the Committee's usual practice, I will be placing this letter and your response in the public domain.
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Source · parliament.uk record ↗