Written questions by Paffey.

If she will make it her policy to extend the two year limit on the tax free payment of a pension lump sum following the death of a spouse when the withdrawal is delayed by a coroner's investigation.

The Government recognises the distress that bereavement and any subsequent investigations can cause. The two‑year limit for tax‑free pension death benefits is a long‑standing feature that supports prompt payment and consistent administration. The Government keeps all tax policy under review, but has no current plans to amend the existing two‑year limit.

What assessment her Department has made of the potential impact of (a) waiting times for (i) appeals and (ii) repayments and (b) other delays in HMRC processes on (A) investment in and (B) the growth of small businesses.

HMRC recognises the importance of tax repayments in supporting business confidence and growth. While appeals and repayments are subject to necessary checks to mitigate fraud and error, HMRC continues to improve processing times through increased staffing and automation, and remains committed to balancing efficiency with robust compliance controls. HMRC’s correspondence service standard is to respond to 80% of priority post within 15 working days. Monthly performance against this standard is published at https://www.gov.uk/government/collections/hmrc-monthly-performance-reports HMRC’s online services include a ‘Where’s my reply’ tool which provides estimated response times. The tool is available here: https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc HMRC is always looking at ways to improve customer experience. Their recently published transformation roadmap sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.

Whether she plans to reimburse VAT to colleges.

The Government strongly supports the work colleges do to enable people to gain the skills they need to thrive in the modern labour market. Maintained schools who are funded by local authorities are able to recover their VAT through the s33 VAT refund scheme, which aims to ensure VAT is not a burden on local taxation. Academies can also recover their VAT under s33B, to ensure they are not disincentivised from leaving LA control. FE colleges do not meet the rationale for admission to either refund scheme. Decisions on funding for the sector will be considered as part of the Spending Review.