Written questions by Campbell.

Pursuant to the Answer of 20 March 2025 to Question 38924 on Chelsea Football Club: Sales, what progress the Financial Sanctions Implementation Office has made on ensuring that the frozen proceeds from the sale of Chelsea FC are sent to humanitarian causes in Ukraine.

The Government is determined to see the proceeds from the sale of Chelsea Football Club reach humanitarian causes in Ukraine, following Russia’s illegal full-scale invasion. We are deeply frustrated that it has not been possible to reach agreement on this with Mr Abramovich so far. While the door for negotiations will remain open, we are fully prepared to pursue this matter through the courts if required, to ensure people suffering in Ukraine receive the benefit from these proceeds as soon as possible.

If she will make an estimate of the number of taxpayers in the 2025-25 financial year who (a) earned below the personal allowance threshold and (b) did not pay income tax in the 2024-25 financial year.

The information is not available.

How many employers were prosecuted for not paying employees the National Living Wage in (a) 2023 and (b) 2024.

HMRC’s priority is to ensure that workers receive the money they are owed as quickly as possible. It is for this reason, in the vast majority of cases, HMRC pursue civil enforcement. In 2023/24 civil enforcement resulted in HMRC issuing 767 Notices of Underpayment to employers. 2024/25 figures are not yet available.However, for the most egregious breaches of National Minimum Wage law, where employers are persistently non-compliant, or refuse to cooperate with HMRC, criminal prosecution may take place.The number of employers prosecuted specifically for breaching Section 31(1) “Employer refuses or wilfully neglects to pay NMW” in (a) 2023/24 was 1 and (b) 2024/25 was 1.

What steps she is taking to support the ability of people to make payments in cash.

The government recognises that cash continues to be an important method of payment for people. The Financial Services and Markets Act 2023 gives the FCA responsibility and powers to protect access to cash. They have since introduced rules to protect access to cash, which will also support the ability of consumers and businesses to continue to transact in cash.

If she will add an option to specify national identity as British to the online Self-Assessment tax return.

HMRC collects data for Self Assessment returns in compliance with General Data Protection Regulation (GDPR). These rules ensure that data we collect is adequate, relevant, and limited to what is necessary. National identity is not needed for processing Self Assessment.

How many and what proportion of people claiming tax relief for working from home between March 2022 and March 2024, have been found to be ineligible for such tax relief.

Work related expenses claims can be submitted by various methods. Due to high volumes of claims, it is not possible to produce data on claims that were found to be ineligible for a specific expense. We are encouraging customers to check they are eligible for expenses before they claim through our "Don't Get Caught Out" campaign and have introduced a new evidence requirement from 14 October 2024.

What steps she plans to take to support Northern Ireland based IT businesses who have been informed that they must provide a UK Internal Market Scheme number by GB based suppliers.

The UK Internal Market Scheme (UKIMS) allows authorised businesses to move eligible goods from Great Britain to Northern Ireland with zero duty and to benefit from the simplified processes under the Windsor Framework that took effect from 1 May. Any business established across the whole of the United Kingdom can apply for UKIMS, including a business sending goods established in Great Britain. The Government has carried out an extensive information campaign to ensure businesses are aware of the options available to them. Detailed guidance is available on https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland. The free-to-use Trader Support Service (TSS) is also available to support businesses moving goods from Great Britain to Northern Ireland with any queries they may have, including on how to acquire a UKIMS authorisation number.

If she will review the criteria required to be met for the proposed introduction of banking hubs.

The Government continues to work closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 220 hubs have been announced so far. Any decisions on changes to LINK’s independent assessment criteria are a matter for LINK, the financial services sector, and the Financial Conduct Authority, which oversees the access to cash regime.

How many Child Trust Funds past their maturity date have not been claimed.

Information on Child Trust Funds is available in HMRC’s Annual Savings Statistics.https://www.gov.uk/government/statistics/annual-savings-statistics-2024

If she will meet with representatives of the banking sector to discuss end of month payday payments.

The Government was concerned to hear of the issues impacting customers of several UK banks earlier this year, particularly given these coinciding with end-of-month payment cycles, but understands that services were quickly restored. Engagement with specific firms is a matter for the sector’s regulators, including the Bank of England, Prudential Regulation Authority and Financial Conduct Authority, who will continue to monitor the firms and the impact of the issues.

When she plans to bring forward any legislative proposals from the first phase of the Pensions Investment Review.

The final report of the Pensions Investment Review, including the policy proposals to be legislated for, will be published in the Spring ahead of the introduction of the Pension Schemes Bill.

Whether (a) she and (b) her officials have had discussions with Natwest Bank on fixed rate loans for small and medium-sized businesses taken out in the 2008 period.

The Government regularly engages with a range of stakeholders across the financial services landscape, and it is important that communication can take place in a free and frank way. Officials and Ministers frequently engage with NatWest, as one of the UK's largest banks on a range of topics, including matters relating to SME lending.

Pursuant to the Answer of 18 March 2025 to Question 38944, if she will make an estimate of the proportion of people aged over 66 years old working (a) part time and (b) full time who paid income tax in the last financial year.

The information is not available. HMRC does not hold complete information on hours worked in an employment.

Pursuant to the Answer of 30 January 2025 to Question 26424 on Cars: Credit, if she will make an assessment of the potential implications for her policies of trends in the level of consumer credit debt relating to car purchases for the next five years.

The government believes it is vital that consumers have access to a thriving motor finance market to enable them to spread the cost of a vehicle in a way that is manageable and affordable.The government engages with a broad range of stakeholders such as the financial regulators, industry, debt advice charities and consumer groups to monitor trends in consumer debt and understand issues affecting consumers.

Whether her Department holds information on the dates of future meetings of the Global Sovereign Debt roundtable in 2025.

The Global Sovereign Debt Roundtable (GSDR) meets at Principals (i.e., Finance Minister or equivalent) level during the IMF-World Bank Spring and Annual meetings, in April and October respectively. Technical and preparatory meetings, including open workshops, take place in the intervening months. As a participant in the GSDR, the UK is invited to all GSDR meetings when they are scheduled, and actively participates in the sessions.

What steps she is taking to raise awareness of the Blind Person's Allowance.

Blind Person's Allowance is an extra amount of tax-free allowance that can be added to an individual’s Personal Allowance, for those who are blind or severely sight impaired. Blind Person's Allowance is £3,070 for the tax year 2024-25. If the recipient does not pay tax or have enough taxable income to use their full BPA, the remainder of the allowance can be transferred to a spouse or civil partner.HMRC promotes the availability of Blind Person's Allowance through supporting and funding key charities, such as the Royal National Institute of Blind People, through dedicated communications partners and the 2024-27 HMRC Voluntary and Community Sector Grant Funding Programme. This ensures communications are accurate and reach the greatest number of eligible customers.Information on how to claim Blind Person's Allowance is available on the GOV.UK website and it can be claimed by telephone to HMRC. Blind Person’s Allowance is also signposted on the application form for registering any sight impairments with Local Authorities.HMRC follows comprehensive government accessibility standards. These include guidance on writing and producing braille developed by the Royal National Institute of Blind People and the Sensory Trust as well as making social media accessible.HMRC’s ongoing support for Blind Person's Allowance campaigns seeks to raise awareness of the eligibility criteria for the allowance, encourage take-up and educate customers on how to claim.

When the Financial Conduct Authority will publish revised guidance on politically exposed persons under the Money Laundering and Terrorist Financing (Amendment) Regulations 2023.

The Government has been working closely with the FCA to follow up on the findings of its review into the treatment of Politically Exposed Persons by financial institutions, and to ensure firms improve their practices where necessary. The FCA expects that the revised guidance will be published and brought into effect in the first half of 2025.

If she will make an assessment of the adequacy of tax reliefs provided to charities who work in both Northern Ireland and the Irish Republic, but are physically based in Northern Ireland and constituted in the Irish Republic.

The UK tax regime for charities is among the most generous in the world with tax reliefs for charities and their donors worth over £6 billion for the tax year to April 2024. In March 2023, the UK Government announced that from April 2024 charitable tax reliefs would be restricted to UK-based charities. This means that, to be eligible for UK charity reliefs, a charity must fall under the jurisdiction of the High Court in England and Wales, Northern Ireland, or the Court of Session in Scotland. This can be achieved through registration with one of the UK charity Commissions or HMRC. Such a charity can continue to support charitable causes in both Northern Ireland and the Irish Republic.

Pursuant to the Answer of 13 February 2025 to Question 30044 on Individual Savings Accounts: Children, if she will change the rules on eligibility for ISAs to permit grandparents to take out ISAs for grandchildren with the consent of parents or guardians.

To ensure that the ISA regime remains simple and sustainable, placing a restriction on who can open and manage a Junior Individual Savings Account (JISA) prevents more than one JISA of each type (cash or stocks and shares) being opened in error and ensures that there is a single point of contact for the giving of instructions. Given the nature of the role, the ISA rules require this to be someone with parental responsibility for the child. A grandparent who does not have parental responsibility is therefore unable to open or manage a Junior ISA on behalf of their grandchild. While parents or legal guardians must open a JISA on behalf of their children, grandparents can then add funds to the account, up to the value of £9,000 a year. As with all aspects of the tax system, the Government keeps the JISA policy under review. Any decisions on future changes will be taken by the Chancellor in the context of the wider fiscal and economic position.

If she will make an assessment of the potential impact of changing cash ISA's to UK-based stocks and shares ISA's on the economy.

Individual Savings Accounts (ISAs) incentivise greater saving and investment by helping people save for their future goals and build greater financial resilience. The Government recognises the important role that cash savings play in helping households build a financial buffer for a rainy day. The Government wants to see more consumers participate in capital markets and benefit from the long-term financial security and returns that investing can provide. The Financial Services Growth & Competitiveness Strategy call for evidence, which closed on 12 December, identified that increasing retail participation in capital markets could support long-term sustainable growth within the sector and the wider economy. The Government is considering the feedback provided. The Government continues to keep all aspects of savings policy under review.