Written questions by McMurdock.

Whether HMRC case workers dealing with (a) Seed Enterprise Investment Scheme and (b) Enterprise Investment Scheme applications are incentivised to help companies.

The Seed Enterprise Investment Scheme and Enterprise Investment Scheme are administered by a dedicated team in HMRC.This team ensures the generous reliefs available under these schemes are claimed by those who are eligible, balancing compliance efforts with ensuring legitimate companies can access them to facilitate their growth. An advance assurance service is provided by HMRC to support companies seeking investment under the schemes. HMRC provide their view whether the company meets the qualifying requirements of the schemes before seeking investment. This helps provide both the company and potential investors certainty over the tax treatment of the proposed investment.

If her Department will take steps to ensure that HMRC case workers dealing with (a) Seed Enterprise Investment Scheme and (b) Enterprise Investment Scheme applications process them in a (i) timely and (ii) effective manner.

The Seed Enterprise Investment Scheme and Enterprise Investment Scheme are administered by a dedicated specialist team in HMRC.This team works to HMRC's overall customer service targets, aiming to reply to 80% of EIS compliance statements and advance assurance applications within 15 working days and 95% within 40 working days. They are currently exceeding this target.The majority of applications receive approval without the need for further action. A small minority of applications may take longer to process where there has been insufficient information provided to reach a decision or where the company fails to meet the qualifying requirements of the schemes. Companies authorised by HMRC raised £2,114 million investment in 22/23 under these 2 schemes.

What steps her Department plans to take to support people to (a) build financial resilience and (b) manage debt.

The Government is committed to helping people build their financial resilience. At Autumn Budget 2024, we announced an extension to the Help to Save Scheme which aims to bolster the financial resilience of low-income households by providing a 50% bonus on savings up to £50 per month. From April 2025, the scheme will also be made available to all Universal Credit (UC) claimants in work, not just those earning over a certain amount. This will ensure that Help to Save reaches many more households who need it while the Government explores delivery options for the future of the scheme. We also introduced a new Fair Repayment Rate to cap deductions on Universal Credit to 15% (previously 25%) of the standard allowance, meaning that individuals will keep more of their Universal Credit payment each month. This will provide a direct cash boost to 1.2 million households on Universal Credit by £420 a year on average. To support those in problem debt, the Government offers a variety of debt advice services through the Money and Pensions Service. These national and community-based services help individuals in England manage their debts. The Government also provides funding for debt advice services in Scotland, Wales, and Northern Ireland which are delivered by the Devolved Governments. Additionally, the Government continues to support the ‘Breathing Space’ scheme. The aim of this scheme is to encourage earlier access to debt advice and enable people in problem debt to get their finances back on track. As of December 2024, over 280,000 people in problem debt have benefited from Breathing Space protections. Going forward, we are also developing a Financial Inclusion Strategy to ensure consumers have access to the affordable and appropriate products they need to support their financial resilience.

With reference to paragraph 3.52 of the Autumn Budget 2024, what the aggregate capital cost before subsidy is of the 11 projects.

Approximately £413 million of capital will be invested in these projects, across the UK, between 2024-2026, in addition to over £90m of grant funding from the Net Zero Hydrogen Fund. This information is available on gov.uk via the following link:Hydrogen Production Business Model / Net Zero Hydrogen Fund: HAR1 successful projects (published December 2023) - GOV.UK The LCCC register includes details of every project which has signed a Low Carbon Hydrogen Agreement and can be found here: https://register.lowcarboncontracts.uk/?allocation_round=%7B%22operator%22%3A%22is%22%2C%22value%22%3A%22Hydrogen+Allocation+Round+1%22%7D

What discussions she has had with the Serious Fraud Office's Victim and Witness Care Unit on HMRC treatment of victims of fraud.

HMRC liaises with a number of organisations in carrying out its functions. HMRC has a range of options to support those who require extra help, including victims of fraud and has guidance and training in place for all advisors on how to identify customers who need extra help and provide reasonable adjustments to meet their needs. Where appropriate, HMRC will also signpost taxpayers to voluntary and community organisations.

If she will make an assessment of the adequacy of HMRC's policies on supporting victims of fraud.

The Treasury and HMRC have frequent discussions on a wide range of issues relating to policy development and delivery. Furthermore, HMRC regularly review their policies on the support they provide to customers who need extra help, which includes but is not limited to victims of fraud.

What recent discussions her Department has had with victims of fraud on their experiences with HMRC.

The Treasury and HMRC have frequent discussions on a wide range of issues relating to policy development and delivery. Furthermore, HMRC regularly review their policies on the support they provide to customers who need extra help, which includes but is not limited to victims of fraud.

What recent discussions her Department has had with HMRC on taking steps to ensure that advisers who behave dishonestly are removed from their positions.

HMRC has robust processes and controls for investigating any concerns of potential dishonesty and deciding on appropriate action where conduct issues are proven. Possible breaches of our conduct policies are always investigated. This involves considering whether the case is misconduct, or whether it meets the criteria for gross misconduct, which can lead to dismissal for the first offence. In the latter cases, independent and specialist trained investigators from our Internal Investigations team normally investigate the case and make recommendations on whether there is a case to answer based on the evidence. For potential gross misconduct allegations an independent trained Decision Manager determines the disciplinary outcome, following HMRC policy which aligns with ACAS Code of Practice assisted by expert advice and support from specialist HR caseworkers. Proven fraud and other serious dishonest activity that results in a breach of trust would normally be gross misconduct and result in dismissal.

Pursuant to the Answer of 7 January 2025 to Question 21166 on Fraud: Compensation, what discussions her Department has had with HMRC on victims of fraud being taxed on the money taken from them.

HMT has ongoing discussions with HMRC on all aspects of the tax system.

How many advisers in HMRC have been accused of (a) behaving dishonestly and (b) committing tax fraud in each of the last three years.

HMRC’s conduct and behaviour policy is explained to all new recruits as part of their induction and is accessible on the internal intranet site for all HMRC employees. Information for the last three years regarding HMRC employees who have been found to have acted contrary to HMRC internal policies on “Conduct and Behaviour” are listed in the table below. Details regarding “tax fraud” are not available as HMRC do not hold specific records that relate to that element of the question. HMRC categorise ‘dishonest” behaviour under the following areas: - Fraud and TheftBribery and CorruptionMisuse of Computer and data breachesConditions of Service Our HR systems capture the first two (Fraud and Theft & Bribery and Corruption) under the same category for recording purposes. Category202220232024Fraud, Theft, Bribery & Corruption12179Misuse of Computer and data breaches12811084Conditions of Service9287123 HMRC headcount was 65,781 as of 31 December 2024.

How many individuals suspected of being victims of pension fraud have been investigated for tax penalties by HMRC in the last 12 months.

Registered pension schemes in the UK benefit from generous tax reliefs, estimated to be £70.6 billion in 2022-23. HMRC’s role is to administer these reliefs as well as undertake compliance checks to ensure that taxpayers are paying the correct amount of tax at the right time. HMRC charges penalties to encourage compliance with tax obligations and does not open investigations with a view to charging penalties. Where inaccuracies are identified as part of a compliance check, penalties may be charged under Schedule 24 of Finance Act 2007. HMRC does not hold the data requested, HMRC consider the correct response for each taxpayer’s case based on the unique set of facts they present.

If she will make an assessment of the potential merits of establishing a financial compensation scheme for victims of fraud who have been taxed on money stolen from them.

Where taxpayers may have been victims of fraud, HMRC considers the correct response for each taxpayer’s case based on the unique set of circumstances they present. Where HMRC finds evidence of fraud, they work closely with the relevant authorities such as the police and the Serious Fraud Office and will share information to support their investigations. HMRC has a range of options to support those who require extra help, including victims of fraud, and has guidance and training in place for all advisors on how to identify customers who need extra help.Where appropriate, HMRC will also signpost taxpayers to voluntary and community organisations.

What assessment she has made of the adequacy of HMRC's policies on supporting victims of fraud.

Where taxpayers may have been victims of fraud, HMRC considers the correct response for each taxpayer’s case based on the unique set of circumstances they present. Where HMRC finds evidence of fraud, they work closely with the relevant authorities such as the police and the Serious Fraud Office and will share information to support their investigations. HMRC has a range of options to support those who require extra help, including victims of fraud, and has guidance and training in place for all advisors on how to identify customers who need extra help.Where appropriate, HMRC will also signpost taxpayers to voluntary and community organisations.

Whether she plans to provide (a) grants and (b) compensation payments to mitigate the impact of proposed changes to employer National Insurance contributions to (i) public sector workers and (ii) (A) drivers and (B) passenger assistants who provide transportation for school children with special educational needs.

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions costs. This funding will be allocated to departments, with the Barnett formula applying in the usual way. This is in line with the approach taken under the previous Government’s Health and Social Care Levy. Details of the funding set aside for 2025-26, including its allocation, will be published in due course. Local authorities are responsible for arranging home to school transport for children with special educational needs, and deliver this through both in-house services and a range of external providers. As such, the Government does not hold central estimates of the impact that the increase in Employer National Insurance Contributions may have on the cost of home to school travel to local authorities. Officials engage regularly with local authorities to understand the challenges they face across the services they deliver.

What assessment her Department has made of the potential impact of inheritance tax changes on the long-term sustainability of family farms in (a) South Basildon and East Thurrock constituency and (b) Essex.

I refer the Honourable Member to the PQ referenced 12250 published on 11th November 2024 at: https://questions-statements.parliament.uk/written-questions/detail/2024-11-01/12250. The Chancellor also recently wrote to the Chair of the Treasury Select Committee on this issue, and her letter may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/

What estimate she has made of the number of farms that will be affected by changes to agricultural property relief in Essex in each of the next five years.

I refer the Honourable Member to the PQ referenced 12861 published on 15th November 2024 at https://questions-statements.parliament.uk/written-questions/detail/2024-11-05/12861. The Chancellor also recently wrote to the Chair of the Treasury Select Committee, and her letter may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/.

What assessment she has made of the impact of increasing employers' national insurance contributions on businesses in Essex.

Estimates of the impact on businesses in Essex from changes to Employer NICs announced at Autumn Budget 2024 are not available.

If she will support (a) pubs and (b) breweries in South Basildon and East Thurrock constituency through alcohol duty.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system.The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pay less duty.The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023. As with all taxes, the Government keeps the alcohol duty system under review during its Budget process.

What steps she is taking to help protect access to high street banks for the (a) elderly and (b) disabled.

Access to financial services is key to ensuring that all people, including those who are disabled or elderly and require in-person services, can fully participate in society. This is why the Government is working 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. These hubs will provide individuals who need face-to-face support with critical cash and banking services. Over 160 banking hubs have been announced so far, with 100 expected to open by Christmas. Cash Access UK, who oversee banking hub rollout, work to ensure that their physical premises and services are accessible, and meet the needs of customers.