Every parliamentary written question tabled by Harriett Baldwin this session, with the full answer and department. Back to the MP page.
Showing 1–20 of 38 · Treasury
What estimate she has made of the number of income tax payers in tax year ending April 2026 with taxable income of a) between £90,000 and £99,999 b) £100,000-£109,999 and c) £110,000 to £119,999.
HMRC publish the distribution of total income before tax in Table 3.3 of the Personal Incomes Statistics, linked below. Personal Incomes Statistics for the tax year 2023 to 2024 - GOV.UK
How long she plans to exempt steel production from the UK Carbon Border Adjustment Mechanism.
The government is introducing a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027. It will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectorsCBAM will apply to specific imported goods from the steel sector, as listed in Schedule 16 of the Finance Act 2026. There are no plans for exemptions from this list.The UK CBAM is designed to address the risk of carbon leakage and to ensure that CBAM goods which are imported from overseas face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK, under the UK Emissions Trading Scheme. As CBAM will only apply to imported products, it will not apply to domestic steel production.
Whether her Department considered including self-employed people within the scope of the Double Contributions Convention signed with the Government of the Republic of India on 10 February 2026.
Double Contributions Conventions are designed to prevent double payment of social security contributions. The agreement does not include self-employed workers as they are not covered by India’s Employees' Provident Fund Scheme.
What assessment her Department has made of the potential impact of the 36-month National Insurance exemption under the UK–India Double Contributions Convention on the competitiveness of UK-based recruitment of domestic staff in the technology sector.
The Convention will prevent the double payment of social security contributions and will not make it cheaper to hire Indian workers over British workers. While working in the UK, Article 8(7) requires Indian detached workers to pay contributions into India’s social security scheme (the Employees’ Provident Fund Scheme). The rates applying are broadly the same as those applied in the UK National Insurance system, meaning contributions will be similar. Indian detached workers would additionally be subject to visa application fees and may also be subject to the Immigration Health Surcharge.
What criteria will be used to determine if a worker has met the six-month waiting period requirement under Article 8(4) of the Convention to prevent the use of back-to-back detachment periods.
A new certificate of coverage can only be issued under Article 8(4) of the Convention if six months has elapsed from the end date of a worker’s previous detachment, as shown on the worker’s previous certificate. Where the period of validity of the previous certificate is less than six months, a new certificate may be issued once an equivalent period of time has elapsed. For example, if a worker's previous certificate was issued for a period of four months, they will need to wait for four months from the end date of that certificate until they may be issued with another certificate.
What estimate her Department has made of the annual change in National Insurance contribution receipts as a result of the 36-month exemption for detached workers under Article 8 of the UK–India Double Contributions Convention.
The Office for Budget Responsibility will certify the impact of the Comprehensive Economic and Trade Agreement (CETA), including the Double Contributions Convention (DCC), in the usual way at a fiscal event, once the deal is finalised and ratified. The cost of the DCC agreement is likely to be a small fraction of the overall deal’s economic benefit.
Pursuant to the Answer of 23 February 2026 to Question 112609 on Employees' Contributions: India, what plans she has with the Leader of the House to ensure the provision of adequate parliamentary time for the consideration of the Agreement on Social Security relating to Social Security Contributions between the United Kingdom and India.
The Double Contributions Convention with the Republic of India and the related Explanatory Memorandum were laid before both Houses of Parliament for scrutiny on 11 February 2026, and both documents have been shared with the relevant Parliamentary Committees of both Houses.The Government will ensure that the scrutiny requirements of the Constitutional Reform and Governance Act 2010 have been fulfilled before the Double Contributions Convention can be ratified and enter into force.
Whether the Agreement on Social Security relating to Social Security Contributions between the United Kingdom and India is subject to the scrutiny requirements of the Constitutional Reform and Governance Act 2010.
Yes, the Double Contributions Convention with the Republic of India is subject to the scrutiny requirements of the Constitutional Reform and Governance Act 2010. The Government laid the Convention before Parliament on 11 February 2026, and the scrutiny period commenced on 12 February 2026.
Which budget line is funding the contributions agreed to rejoin Erasmus Plus in the Spending Review period.
As usual, any changes to Departmental Expenditure Limits will be included in a future OBR fiscal forecast.
What is the estimated impact of the proposed Carbon Border Adjustment Mechanism on the competitiveness of UK steel exports.
From 1 January 2027, the UK Carbon Border Adjustment Mechanism (CBAM) will apply to specific goods imported from the aluminium, cement, fertiliser, hydrogen, and iron & steel sectors. The UK CBAM is designed to address the risk of carbon leakage and to ensure that CBAM goods which are imported from overseas face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK. The UK CBAM does not apply to UK exports. Therefore, the UK CBAM is not expected to have an impact on the competitiveness of UK steel exports.
Pursuant to the answer of 26 June to Question 61930, how many P85 forms have been submitted in each month from May 2025 to date.
The table below shows the number of P85 forms submitted to HMRC electronically from May 2025 to September 2025. MonthP85 iFormsMay 20254,500June 20254,500July 20254,900August 20255,200September 20256,300Figures rounded to 100
Further to Question 93370, if she will commission from HMRC an analysis of the tax contribution of the British nationals the ONS estimates have left the UK since July 2024.
HMRC does not hold data on all income sources of all individuals that have left the UK, and incomes of individuals vary each year. Individuals who have chosen to leave the UK may still be liable to pay tax in the UK. HMRC published analysis on Income Tax Liabilities and Statistics annually. Income Tax statistics and distributions - GOV.UK
What analysis she has commissioned from HMRC of the tax contribution made by the 257,000 British nationals who the ONS estimates left the UK in 2024.
The Chancellor has not commissioned any analysis from HMRC on the tax contribution of the ONS estimate of 257,000 British nationals who left the UK in 2024.
What assessment her Department has made of the potential impact of the increase to the Energy Profits Levy announced in the Autumn Statement 2024 on (a) investment, (b) employment and (c) operations in the oil and gas sector.
At Autumn Budget 2024 the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished, and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs in future and existing industries, including in the supply chain, the government decided to make no additional changes to the availability of capital allowances in the EPL. Following these changes the overall level of tax relief available to the oil and gas sector for capital investments is £84.25 for every £100 of investment, with additional relief available for decarbonisation expenditure. At the time of the announcements the government carefully considered the impact of these EPL changes. The summary of impacts for these changes can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024.
With reference to her Mansion House speech on 15 July 2025, what deregulatory steps her Department has taken as part of the commitment to roll back regulations that have gone too far since 15 July 2025.
The government is not aiming to deregulate, but to upgrade the UK regulatory system so that it does not unduly hold back economic growth. The UK will remain a global leader in promoting high industry standards that deliver for businesses and consumers across the UK, but the Chancellor’s speech recognised that there is a need for a rebalancing of our system – retaining important protections whilst pushing for growth and investment. The Leeds Reforms, announced alongside the Chancellor’s Mansion House speech on 15 July, included: The biggest package of reforms to the Financial Ombudsman Service since its inception, ending its present position as a quasi-regulator. The government is currently consulting on reforms to the legislative framework to return the FOS to its original purpose as a simple, impartial dispute resolution service.Plans to significantly streamline the Senior Managers and Certification Regime, to reduce the overall burden of the regime on firms by 50%.Asking the FCA to report back by the end of September on how it plans to address concerns about the application of the Consumer Duty for firms primarily engaged in wholesale activity.Undertaking a short review of the ringfencing regime, reporting by early 2026. The government intends to take forward meaningful reform of the regime to support growth, while maintaining the aspects of the regime that support financial stability and safeguard depositors.
Whether repatriations by non-residents using the Temporary Repatriation Facility will be subject to the (a) general anti-abuse rule, (b) transfer of assets abroad rule and (c) transfer of income streams rule.
Non-UK residents cannot use the Temporary Repatriation Facility, it is only available to individuals that have both previously benefitted from the remittance basis and are tax resident in the UK in the year in which they make the election. Tax residence is determined by the Statutory Residence Test.
Whether she has made an assessment of the potential impact of the UK-US trade deal on financial services.
The US is our single largest financial services trading partner and relations are strong. As hosts of the top two global financial hubs, both nations benefit from deep, global financial markets and strong trade ties. The General Terms for the UK-US Economic Prosperity Deal agreed on 8 May confirm that we will negotiate digital trade provisions that include financial services. The General Terms can be found here. However these General Terms are only the first step in our negotiations on a wider economic deal. The Government will provide further updates as appropriate.
What assessment she has made of the fiscal impact of the US-UK trade deal.
On 8 May 2025, the Prime Minister and the President concluded a landmark economic deal between the United Kingdom and the United States. The deal was defined in the General Terms for the Economic Prosperity Deal (EPD). On 16 June, the Prime Minister and the President agreed further progress towards that goal and the initial implementation of commitments. The Office for Budget Responsibility is the government's official forecaster responsible for assessing the UK economic and fiscal outlook. The OBR will publish its next official forecast in the Autumn.
What the cost was to HMRC of administering cheque payments to (a) people and (b) companies in 2024-25.
The cost of sending cheque payments to people and companies in 2024-5 was £1.7 million. HMRC does not keep separate figures for cheques sent to people and companies.
Whether her Department collects information on the number of cheques issued by (a) the Government and (b) central government public bodies in 2024-25.
Cheques are issued individually by Government Departments and other central government public bodies. HM Treasury does not collect information on the number of cheques issued.