Written questions by Wild.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department has made an impact assessment of the proposed reforms to foreign branch

Awaiting answer.

With reference to her oral statement of 21 May on Middle East: Economic Response, whether additional resourcing will be provided to HM Revenue and Customs to (a) administer and enforce changes to the taxation of foreign branch profits and (b) monitor compliance.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether the projected additional tax income from the proposed reforms to foreign branch profits taxation will fully cover the estimated cost of the Great British Summer Savings VAT measures.

Awaiting answer.

With reference to her oral statement of 21 May on Middle East: Economic Response, what assumptions on oil and gas prices, trading volumes, and company behavioural responses underlie the forecast that reforms to the

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what assessment she has made of the potential impact of the proposed reforms to the taxation o

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department plans to conduct a public consultation on the detailed design of the proposed changes to the foreign branch exemption regime.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what estimate she has made of the amount of annual revenue from the proposed changes to the ta

Awaiting answer.

With reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agric

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, on what date the changes to the taxation of foreign branch profits will be (a) legislated for

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, from which accounting periods the changes to the taxation of foreign branch profits will have

Awaiting answer.

What assessment she has made of the level of delays by HMRC in processing VAT rebate claims submitted by agricultural shows in respect of VAT exempt admissions income; and what steps she is taking to ensure timely p

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, how she intends to legislate for the proposed changes to the taxation of foreign branch profits.

Awaiting answer.

With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether a full Tax Information and Impact Note will be published for the proposed reforms to the taxation of foreign branch profits.

Awaiting answer.

Further to the Written Statement of 18 May 2026 titled HM Treasury Review of the Ring-Fencing Regime, if she will publish any correspondence or representations received from banks or banking representatives regarding the future of the ring-fencing regime.

Awaiting answer.

What HMRC's policy is on commenting on the outcome of tax investigations where a member of the public has publicly referred to the findings.

Awaiting answer.

With reference to the oral response of the Exchequer Secretary to the Treasury during the debate on Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, on 27 April 2026, Official Report, column 6, for what reasons SICPA is not listed as a supplier in the HMRC Vaping Duty Stamps Scheme contract published on 10 February 2026.

Awaiting answer.

Whether the Chief Executive of HMRC is informed of the outcome of investigations into the tax affairs of politically exposed persons.

Awaiting answer.

With reference to the response of the Minister for Pensions of 23 March 2026, Official Report, column 95, on the National Insurance Contributions (Employer Pension Contributions) Bill, whether her estimate of the proportion of contributions over £2,000 that are from additional rate taxpayers also includes higher rate taxpayers.

The government is taking a pragmatic, balanced approach by introducing a cap which protects ordinary workers and limits the impact on employers, while ensuring that the system remains fiscally sustainable. 87% of pension contributions made via salary sacrifice above £2,000 are forecast to come from higher and additional rate taxpayers. The £2,000 cap protects 74% of basic rate taxpayers using salary sacrifice. This means that three quarters of those earning up to £50,270 a year who use salary sacrifice will be unaffected.

What estimate she has made of the number of high net worth individuals who have left the UK in each year since 2024.

There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases. Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027. The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.

What assessment her Department has made of the adequacy of support available to households using heating oil, in the context of rising global oil prices linked to the conflict in Iran.

The government has acted quickly to provide £53m in timely, targeted support to vulnerable households, struggling with the rising price of heating oil, predominantly in rural communities.