Written questions by Snowden.

What support is available for small businesses and self-employed individuals to assist them in meeting the requirements of Making Tax Digital; and what measures are in place to monitor the effectiveness of this support.

Making Tax Digital will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and make annual tax returns easier. The government is undertaking a range of activities to ensure those needing to use MTD for Income Tax from April 2026 are ready and able to do so successfully. This includes targeted media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD-compatible products is available, to suit different needs and budgets. Free options will support those with the simplest affairs. Supporting its introduction is a dedicated team of fully-trained MTD advisors. From April 2026, new options will be available on HMRC’s Self-Assessment and Agent helplines tailored to the needs of MTD users. Further support will continue to be offered through webinars, industry engagement and marketing activities targeted to reach those affected by the changes. HMRC’s latest published assessment of the potential impact of MTD for Income Tax across different taxpayer groups is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

What estimate she has made of the average financial cost to businesses of complying with Making Tax Digital; and what support is available to offset those costs.

Making Tax Digital will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and make annual tax returns easier. The government is undertaking a range of activities to ensure those needing to use MTD for Income Tax from April 2026 are ready and able to do so successfully. This includes targeted media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD-compatible products is available, to suit different needs and budgets. Free options will support those with the simplest affairs. Supporting its introduction is a dedicated team of fully-trained MTD advisors. From April 2026, new options will be available on HMRC’s Self-Assessment and Agent helplines tailored to the needs of MTD users. Further support will continue to be offered through webinars, industry engagement and marketing activities targeted to reach those affected by the changes. HMRC’s latest published assessment of the potential impact of MTD for Income Tax across different taxpayer groups is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

How many child benefit enquiries were opened as a result of data-sharing between HMRC and Student Finance England to detect changes in the young person’s further education status; over what timeframe they were opened; and what the outcomes were.

For 16–19-year-olds included on Child Benefit claims, eligibility is reliant on them being in full-time non-advanced education or approved training. Data from Student Finance England helps HMRC identify when a young person included in a Child Benefit award may have moved into advanced education (degree level), where the claimant has not notified HMRC. In these circumstances, HMRC will conduct an enquiry with the customer to clarify their young person’s education status. Based on operational management information, which is subject to change, HMRC conducted enquiries with around 3,000 Child Benefit claimants since late 2023/24, to clarify their child’s education status. Around 2,800 of the enquires resulted in decisions to end the Child Benefit award.

How many enquiries were opened as a result of data-sharing between HMRC and the DWP to identify when older children claim benefits in their own right; over what timeframe they were opened; and what the outcomes were.

DWP has long provided HMRC with information where older children receive benefits in their own right. Since 2024, this has been done through notifications of Universal Credit claims, replacing the previous approach which relied on Jobseeker’s Allowance and Income Support data. HMRC uses these notifications to stop Child Benefit awards in cases where a young person is receiving benefit in their own right. This prevents dual provision of government support for the same individual. Because the DWP data is notifying HMRC of clear evidence of a benefit award, rather than indicating a risk of this potential, it is approaching 100% effective for addressing this type of error and fraud. Based on operational management information, which is subject to change, over the last two years HMRC has closed around 3,000 Child Benefit awards following notifications from DWP that the young person was in receipt of Universal Credit.

Pursuant to answer 107494 of 26 January on Child Benefit, how many of the compliance enquiries issued to Northern Ireland claimants (i) were confirmed to be eligible, (ii) were found to have been incorrectly receiving the benefit and (iii) are yet to receive an outcome.

I refer the Hon Member to the response provided to 110941 on 10 February 2026.

Pursuant to answer 104272 of 14 January on Child Benefit, how many of the 5,637 enquiries which remained open have since been addressed; and what the outcomes were.

The latest data relating to Child Benefit compliance activity is being quality assured to ensure accuracy. HMRC will write to the Treasury Committee with an update when the work is completed.

What assessment she has made of the impact of increases in employer National Insurance contributions on the financial sustainability of domiciliary care providers.

The Government has protected the smallest businesses and charities from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500. That means more than half of businesses with NICs liabilities either gain or see no change this financial year. A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts. To support social care authorities to deliver key services, in light of pressures, the Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This is part of an overall increase to local government spending power of 6.8% in cash terms.

Pursuant to the Answer 108352 of 29 January 2026 on Child Benefit: Maladministration, if the erroneous suspension of child benefits through the data sharing agreement was raised as part of the weekly feedback sharing; and if she will publish the communication.

Mechanisms for sharing weekly management information and feedback from compliance teams were in place. HMRC do not routinely publish information of this nature. HMRC use international travel data and other checks to help tackle Child Benefit error and fraud, which is expected to save around £350 million over the next five years.

What role external organisations, including the Resolution Foundation, have played in advising the her Department on policy relating to self-employment taxation.

The Government engages regularly with a wide range of external organisations, including the Resolution Foundation, to inform and strengthen the policymaking process.In the lead‑up to each Budget, HM Treasury operates the Budget representation portal, through which individuals, interest groups, and representative bodies can submit written representations directly to the Treasury. These submissions allow stakeholders to comment on existing government policies and propose new policy ideas for consideration in the forthcoming Budget. This engagement provides valuable evidence and insights on a variety of issues, including the taxation of self‑employment.As evidenced at Budget 2025, the Government is making fair and necessary choices on tax so it can deliver on the public’s priorities. Everyone is being asked to contribute to support these goals, but the government is keeping the contribution as low as possible by pursuing a programme of reform to fix longstanding issues in the tax system – modernising it, and addressing unequal and unfair treatment, while ensuring the wealthiest contribute more.

Pursuant to the Answer of 26 January 2026 to Question 107489 on Child Benefit: Maladministration, what records her Department holds on weekly management information and feedback from the compliance teams working the cases, in the context of page 10 of Data Protection Impact Assessment 15489.

As set out in the Data Protection Impact Assessment, HMRC teams share management information and feedback on a weekly basis. This helps teams ensure that processes run as smoothly as possible.

If she will reconsider the decision to withdraw the childminder tax agreement BIM 52751.

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.HMRC’s Business Income manual page BIM52751 is not being withdrawn. A revised version will be published in early 2026 to reflect the Government’s confirmation at Budget 2025 that the standard rules for calculating income tax will apply to childminders within Making Tax Digital for Income Tax. The guidance will also be clarified for childminders that work from non-domestic premises.Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

Whether she plans to require Banking Hubs to accept and process cheque deposits as part of the provision of basic banking services.

Banking is changing, with many customers benefiting from the convenience and flexibility of managing their finances remotely. However, the Government understands the importance of face-to-face banking services to communities and is committed to supporting sufficient access for customers across the country. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 200 are already open. Banking hubs provide access to everyday counter services through Post Office staff, including cash withdrawals and deposits, balance enquiries and bill payments. They also contain dedicated rooms where customers can see community bankers from their own bank to carry out other banking services. The range of services available through Post Office counters in banking hubs, including whether cheque deposits are accepted and processed, is determined by the commercial arrangements between individual banks and the Post Office. A significant number of retail banks continue to offer cheque depositing services through Post Office counters. Where cheque depositing is not available at a hub counter, customers continue to have alternative options to pay in cheques, including at bank branches where available, by post, or digitally via mobile banking apps using cheque imaging technology. Banks may also provide postal options for customers who are unable to travel to a branch or for whom digital banking is not suitable. The Government continues to engage with the banking industry to improve the consistency and functionality of services provided through banking hubs, including through recent discussions with banks, Cash Access UK and UK Finance.

Pursuant to the Answer of 14 January 2026 to Question 104272 on Child Benefit, how many and what proportion of the 1,109 cases due to (a) fraud, (b) claimant error and (c) official error.

Of the 23,794 Child Benefit enquires opened between August and October 2025 to confirm claimant’s residency status, 346 (1.5%) were issued to Northern Ireland claimants.HMRC does not hold a breakdown of the categories of error and fraud for those customers that were found to be non-compliant.As HMRC has explained, when issues were identified it took swift action to resolve the position for affected customers and HMRC has also strengthened the process and safeguards going forward for this exercise.

Pursuant to the Answer of 14 January 2026 to Question 104272 on Child Benefit, how many and what proportion of the 23,794 cases relate to families in Northern Ireland.

Of the 23,794 Child Benefit enquires opened between August and October 2025 to confirm claimant’s residency status, 346 (1.5%) were issued to Northern Ireland claimants.HMRC does not hold a breakdown of the categories of error and fraud for those customers that were found to be non-compliant.As HMRC has explained, when issues were identified it took swift action to resolve the position for affected customers and HMRC has also strengthened the process and safeguards going forward for this exercise.

Pursuant to the Answer of 20 January 2026 to Question 105764 on Child Benefit: Maladministration, and with reference to the Data Protection Impact Assessment 15489, if she will make an assessment of why issues were not identified earlier, in the context of page 10 of the DPIA stating that weekly meetings would take place to identify issues.

Of the 23,794 Child Benefit enquires opened between August and October 2025 to confirm claimant’s residency status, 346 (1.5%) were issued to Northern Ireland claimants.HMRC does not hold a breakdown of the categories of error and fraud for those customers that were found to be non-compliant.As HMRC has explained, when issues were identified it took swift action to resolve the position for affected customers and HMRC has also strengthened the process and safeguards going forward for this exercise.

How many and what proportion of families, who had their child benefit reinstated following the review into those who were suspended during the period of data-sharing between HMRC and the Home Office, were found to be eligible as a result of PAYE checks.

As HMRC informed the Treasury Select Committee in its letter dated 14 November 2025, it is unable to completely disaggregate the number of cases where eligibility was confirmed via a subsequent PAYE check from those where evidence was provided by the customer.The information from the pilot remains HMRC’s best assessment of the effectiveness of the activity using international travel data to reduce error and fraud.

At what level was the decision made to remove the PAYE checks after the Child Benefit compliance pilot.

As HMRC’s First Permanent Secretary explained to the Treasury Select Committee on 13 January, the PAYE check was removed to streamline the process at an operational level, with a view to employment status being tested as part of any subsequent customer enquiry. The Department has apologised for removing the PAYE check and the impact on some of its customers of this change. HMRC has taken swift action to reinstate the check, put things right for affected customers and make further improvements to the process. Lessons learned for the future include strengthening the governance from pilots to business as usual activities.

On what date (i) HMRC and (ii) ministers in her Department were notified of child benefit claimants incorrectly having benefits stopped due to data sharing with the Home Office.

HMRC use international travel data and other checks to help tackle Child Benefit error and fraud, which is expected to save around £350 million over the next five years. As HMRC scaled up the work through September and into October 2025, it came to HMRC’s attention in mid-October that the removal of the PAYE check had resulted in some customers being incorrectly included in the compliance campaign. HMRC took swift action to reinstate the PAYE check and apply it retrospectively, including no longer suspending payments at the outset of their enquiries. After understanding the issues, HMRC notified Treasury ministers in late October and have kept them fully informed throughout since.

With reference to the press release entitled Child Benefit action to save £350 million from claimants abroad, published on 22 August 2025, and to the correspondence from the Chief Executive and First Permanent Secretary of the Treasury to the Chair of the Treasury Committee of 14 November 2025, if she will make a revised estimate of the potential impact of the Government’s policies on tackling benefit fraud on the cost to the public purse of child benefit.

The projected savings for the residency compliance work are a component of a wider measure announced at Autumn Budget 24 and forms part of the overall forecast for Child Benefit expenditure. The estimate of £350 million over five years for the total saving from this measure will be reviewed and updated as part of a future fiscal event in the usual way and as more data becomes available. From the c. 23,500 cases, 5,367 enquiries remained open on 31 December 2025. HMRC expects to have concluded these by the end of February 2026. Resources used to review cases opened between August and October 2025 are those which are already allocated to this exercise through the funding announced at Autumn Budget 2024.

Pursuant to the Answer of 13 January 2025 to Question 103948 on Child Benefit: Fraud, when she estimates the c 23,500 cohort will have been fully reviewed.

The projected savings for the residency compliance work are a component of a wider measure announced at Autumn Budget 24 and forms part of the overall forecast for Child Benefit expenditure. The estimate of £350 million over five years for the total saving from this measure will be reviewed and updated as part of a future fiscal event in the usual way and as more data becomes available. From the c. 23,500 cases, 5,367 enquiries remained open on 31 December 2025. HMRC expects to have concluded these by the end of February 2026. Resources used to review cases opened between August and October 2025 are those which are already allocated to this exercise through the funding announced at Autumn Budget 2024.