Written questions by MacDonald.

Pursuant to the Answer of 23 June 2025 to Question 60696, what assessment she has made of the potential implications for her policies on the independence of the Independent Review of the Loan Charge of comments made by Ray McCann in August 2019 on his level of independence.

At Autumn Budget 2024, the Government committed to holding an independent review of the Loan Charge to bring this matter to a close for those affected. The review has now concluded and the Government will respond at Budget. Ray McCann was suggested as a potential reviewer by one of the Loan Charge campaigners. During the review, Mr McCann was supported by a team of officials who had not previously worked for the Treasury or HMRC. The reviewer decided how to conduct the review and had the final say on what was included in his report.

Whether she has made an assessment of the adequacy of the transparency of letting arrangements for residential properties managed by the Crown Estate.

The Crown Estate operates under the requirements set out in the Crown Estate Act 1961, including the requirement to lay in the Houses of Parliament an annual report and accounts audited by the Comptroller and Auditor General. The Comptroller and Auditor General may also carry out value for money studies of The Crown Estate under the National Audit Act 1983, and has access to Crown Estate information in the same way as they do for government departments.

If she will make an assessment of the potential impact of increasing public access to free, impartial financial guidance on (a) financial wellbeing and (b) household financial resilience.

The government recognises the importance of supporting people of all ages to develop the financial skills needed to manage their money effectively, and has taken steps to improve the provision of accessible financial guidance. The Money and Pensions Service (MaPS) is an arm’s length body of Government which supports consumers with free, impartial financial guidance for every stage of their financial lives. Its MoneyHelper services – available online, via webchat and over the phone - offers information on a wide range of financial topics, along with easy-to-use tools and calculators to support people in managing their finances. MaPS also runs the Money Guiders programme, which is designed to equip frontline staff – such as nurses, social workers, job coaches and community volunteers – with the skills and confidence to have effective conversations about money with the people they support. As set out in the Financial Inclusion Strategy, published on 5th November 2025, MaPS will expand and enhance Money Guiders to deliver quality financial guidance across the UK. To date, Money Guiders has engaged over 18,000 practitioners and partnered with nearly 300 organisations. Evidence suggests that the programme has a positive impact on practitioner knowledge and understanding relating to money guidance, and their confidence delivering it, making it easier for people to access financial guidance when they need it. MaPS continues to evaluate the reach and impact of its guidance services.

Whether she has made an assessment of the potential economic merits of public investment in essential utility infrastructure in remote rural communities.

The government’s number one priority is driving economic growth to boost living standards in every part of the country. The 10 Year Infrastructure Strategy confirmed we will fund at least £725 billion for infrastructure over the next decade. This includes significant investment in essential utility infrastructure. The government is changing the Green Book and how it is used to make sure that every region gets a fair hearing when it comes to investment.

What discussions she has had with the Secretary of State for Foreign, Commonwealth and Development Affairs on the use of international taxation measures to support global climate adaptation programmes.

The Chancellor has regular discussions with the Secretary of State for Foreign, Commonwealth and Development Affairs on a range of topics The Government is committed to helping deliver global climate finance, including responding to the wider call on all actors to increase climate finance to developing countries to USD 1.3trn per year and the New Collective Quantified Goal agreed at COP29 of at least $300bn per year to developing countries by 2035 As part of that effort, we are pressing for faster and more ambitious reforms to the global financial system to deliver much more and higher quality climate and development finance. Alongside this, we are supportive of exploring revenue raising mechanisms for climate action.

What recent assessment she has made of the potential impact of account service charges on the operation and sustainability of small community groups which are not registered charities.

Community groups make a valuable contribution across the country, and it is important that they can access suitable banking services.However, decisions about what products are offered, and to whom, remain commercial decisions for banks and building societies, due to differences in legal status, risk, and regulation. This also necessitates that decisions concerning the provision of products, including account charges, are largely commercial decisions for these institutions.At the Government’s encouragement, UK Finance, working with banks and charity representative groups, have produced the Voluntary Organisation Banking Guide, which supports charities and other community groups in accessing banking services. This includes an easy-to-use account finder tool for charities and community groups, and includes information on fees.It is important that community groups consider a range of providers for their banking needs, as this encourages competition, improves choice, and helps keep prices competitive.

Whether she has had recent discussions with the Secretary of State for Culture, Media and Sport on the potential lessons that could be learned from HMRC’s treatment of professional footballers affected by investment fraud for wider cases mis-selling of tax avoidance schemes.

HMRC works closely with partners across the football sector to deliver educational messages to support players and their agents in getting things right first time. HMRC recognises the damage caused to the tax system by those that promote tax avoidance schemes. It takes action to prevent that damage, for example by publishing details of schemes and promoters to help customers to steer clear of or otherwise exit such schemes. The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen HMRC’s powers to tackle them. HMRC also recognises that dealing with an enquiry and a tax liability can be stressful. HMRC is committed to supporting taxpayers who need extra support and offer ‘Time to Pay’ instalment arrangements where appropriate.

What recent assessment she has made of the potential impact of account service charges on small local community groups which are not registered charities.

Community groups make a valuable contribution across the country, and it is important that they can access suitable banking services.However, decisions about what products are offered, and to whom, remain commercial decisions for banks and building societies, due to differences in legal status, risk, and regulation. This also necessitates that decisions concerning the provision of products, including account charges, are largely commercial decisions for these institutions.At the Government’s encouragement, UK Finance, working with banks and charity representative groups, have produced the Voluntary Organisation Banking Guide, which supports charities and other community groups in accessing banking services. This includes an easy-to-use account finder tool for charities and community groups, and includes information on fees.It is important that community groups consider a range of providers for their banking needs, as this encourages competition, improves choice, and helps keep prices competitive.

What steps her Department is taking to ensure that UK banks provide accessible banking services for community groups that are not registered charities.

Community groups make a valuable contribution across the country, and it is important that they can access suitable banking services.However, decisions about what products are offered, and to whom, remain commercial decisions for banks and building societies, due to differences in legal status, risk, and regulation. This also necessitates that decisions concerning the provision of products, including account charges, are largely commercial decisions for these institutions.At the Government’s encouragement, UK Finance, working with banks and charity representative groups, have produced the Voluntary Organisation Banking Guide, which supports charities and other community groups in accessing banking services. This includes an easy-to-use account finder tool for charities and community groups, and includes information on fees.It is important that community groups consider a range of providers for their banking needs, as this encourages competition, improves choice, and helps keep prices competitive.

What steps her Department is taking to ensure that Scottish banknotes are treated as legal currency by businesses operating in England.

The UK is unusual in allowing several commercial banks to issue their own banknotes. As well as Bank of England issued notes, authorised banks in Scotland and Northern Ireland issue banknotes in those jurisdictions. However, it remains the individual retailer’s choice whether to accept or decline any form of payment, including cash or card, based on their consideration of factors such as customer preference and cost. Legal tender status does not oblige businesses to accept a particular form of payment in everyday transactions. This stems from legal tender having a narrow technical meaning in UK law, specifically referring to what constitutes a valid payment of debt in court proceedings. If a debtor pays into court in legal tender, they have a good defence against a claim for non-payment. More broadly, the Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses who choose to use it. In recognition of this, the Financial Services and Markets Act 2023 introduced safeguards to protect the public's access to cash.

What guidance her Department provides to banks to encourage fair treatment of non-charitable community groups in relation to service charges and account fees.

Community groups make a valuable contribution across the country, and it is important that they can access suitable banking services. The provision of bank accounts to organisations, including companies, charities, and partnerships, is a commercial matter and differs fundamentally from the provision of accounts to individuals, due to differences in legal status, risk, and regulation. The Government continues to monitor wider access to bank account provision but recognises that this is largely a commercial matter in which it does not intervene. At the Government’s encouragement, however, UK Finance, working with banks, and charity representative groups have produced the Voluntary Organisation Banking Guide, which supports charities and other community groups in accessing banking services. This includes an account finder tool for charities and community groups, and includes information on fees. It is important that community groups consider a range of providers for their banking needs, as this encourages competition, improves choice, and helps keep prices competitive.

What discussions her Department has had with J D Wetherspoon on their policy on accepting Scottish banknotes in their premises in England.

There is no legal requirement for businesses to accept specific forms of payment. Each business decides which payment methods to accept based on factors including cost and customer needs and preferences. The Government has no plans to compel businesses to accept any particular form of payment. That said, in recognition that millions of people continue to use cash, the Financial Services and Markets Act 2023 introduced safeguards to protect the public's access to cash. The UK is unusual in allowing several commercial banks to issue their own banknotes. As well as Bank of England issued notes, authorised banks in Scotland and Northern Ireland issue banknotes in those jurisdictions. However, it remains the individual retailer’s choice whether to accept or decline any form of payment, including cash or card, based on their consideration of factors such as customer preference and cost. Treasury Ministers meet with a wide variety of organisations in the public and private sectors as part of the regular business of government. Details of ministerial meetings with external organisations on departmental business are published on a quarterly basis and are available at the following link: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel.

What discussions her Department has had with the Financial Conduct Authority on the guidance it provides to banks on the treatment of small community groups that operate for public benefit but are not registered charities in relation to account service charges.

Community groups make a valuable contribution across the country, and it is important that they can access suitable banking services. The provision of bank accounts to organisations, including companies, charities, and partnerships, is a commercial matter and differs fundamentally from the provision of accounts to individuals, due to differences in legal status, risk, and regulation. The Government continues to monitor wider access to bank account provision but recognises that this is largely a commercial matter in which it does not intervene. At the Government’s encouragement, however, UK Finance, working with banks and charity representative groups, have produced the Voluntary Organisation Banking Guide, which supports charities and community groups in accessing banking services. This includes an account finder tool for charities and community groups, and includes information on fees. It is important that community groups consider a range of providers for their banking needs, as this encourages competition, improves choice, and helps keep prices competitive.

If she will make an assessment of the potential merits of legislative changes to require HMRC to prioritise investigations of (a) promoters and (b) perpetrators of fraudulent schemes over investigations of (i) professional footballers, (ii) loan charge victims and (c) other individuals misled into such schemes.

HMRC already takes action against those behind tax avoidance schemes by using a variety of legislation and tools to challenge promoters and others in the tax avoidance supply chain. HMRC also regularly publishes information on tax avoidance schemes, those who promote them and others connected to avoidance schemes, to help customers identify, avoid, and exit them. As of 4 September 2025, HMRC has published details of more than 170 tax avoidance schemes and named more than 170 promoters on GOV.UK The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen existing powers. This includes proposals to:expand the scope of the Disclosure of Tax Avoidance Schemes (DOTAS) regime;introduce a Universal Stop Notice and Promoter Action Notice; introduce stronger information powers so HMRC can effectively tackle those who own and control promoter organisations; andtackle the small number of legal professionals designing or contributing to the promotion of avoidance schemes. Where individuals owe tax, HMRC seeks to take a supportive and proportionate approach to recovering the amount due, including providing extra support for individuals who need it and offering ‘Time to Pay’ instalment arrangements where appropriate.

Whether she has made a recent assessment of the adequacy of HMRC’s procedures for (a) identifying and (b) protecting people who are victims of crime.

The government takes the issue of fraud extremely seriously, recognising its impact on businesses and taxpayers. HMRC regularly reviews its approach to identifying and supporting customers who are victims of crime to ensure they are provided with support tailored to their individual circumstances. HMRC is committed to fulfilling its responsibilities under the Code of Practice for Victims of Crime in England and Wales, and equivalent frameworks in Scotland and Northern Ireland, ensuring they are afforded the rights and entitlements set out in the Code. HMRC does this by ensuring guidance and training is in place for all advisors on how to identify taxpayers who need extra support and provide reasonable adjustments to meet their needs. For example, in certain circumstances HMRC can give an extension to a deadline or spend more time on the telephone to support an individual who needs extra help. Further information on this and other reasonable adjustments can be found at: Get help from HMRC if you need extra support: Help you can get - GOV.UK. In addition, HMRC’s Fraud Prevention Centre focuses on protecting, detecting and responding to identity-related security issues, developing this service with improvements aimed at aligning with industry best practice. HMRC has published its commitment to supporting customers in the HMRC Charter and the principles of support for customers who need extra help.

What recent discussions she has had with the Secretary of State for Environment, Food and Rural Affairs on the potential impact of inheritance tax changes on farm succession planning.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The Government published a tax information and impact note on the reforms on 21 July 2025. The note explains that the measure is not expected to have a material impact on food security and it is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

Whether her Department has made an assessment of the potential impact of changes to inheritance tax on levels of domestic food production.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The Government published a tax information and impact note on the reforms on 21 July 2025. The note explains that the measure is not expected to have a material impact on food security and it is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

What recent assessment her Department has made of the potential impact of changes to inheritance tax relief on family farm businesses.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The Government published a tax information and impact note on the reforms on 21 July 2025. The note explains that the measure is not expected to have a material impact on food security and it is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

What assessment her Department has made of the potential impact of changes to inheritance tax on the long-term financial viability of family farms.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The Government published a tax information and impact note on the reforms on 21 July 2025. The note explains that the measure is not expected to have a material impact on food security and it is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

Whether her Department has had discussions with stakeholders in the banking sector on the use of a mother’s maiden name as an (a) online and (b) telephone security question.

Strong Customer Authentication (SCA) in the Payment Services Regulations 2017 sets out the requirements which firms must follow when customers are accessing their payment accounts online, including the use of two-factor authentication to verify a customer’s identity. However, the specific questions firms should use to authenticate a customer’s identity are not prescribed, which is a matter for individual firms. Therefore, the Government has not had discussions with banking stakeholders on the specific uses of first school attended, mother’s maiden name, pet’s name or birthplace as online banking or telephone security questions.