Written questions by Hollinrake.

With reference to the answer of 29 April 2026 to Question 129836 on Advisory Services: Fringe Benefits, whether HMRC has provide informal advice on tax liability on the provision of tax advice.

Awaiting answer.

With reference to the answer of 29 April 2026, to Question 129861, on Stamp Duty Land Tax: Fines, what is the average amount of time to determine (a) a compliance check and (b) an appeal.

Awaiting answer.

With reference to the answer of 29 April 2026, to Question 129836, on Advisory Services: Fringe Benefits, and further to the HMRC Employment Income Manual EIM20020, whether HMRC has a specific policy on whether the provision of tax advice is considered a taxable fringe benefit.

Awaiting answer.

What guidance the Financial Conduct Authority provided on cryptocurrency payments to domestic Politically Exposed Persons.

Awaiting answer.

With reference to the answer of 11 March 2026, to Question 118363, on Cryptocurrencies, whether (a) the Financial Conduct Authority or (b) Bank of England have conducted a review into Tether.

Awaiting answer.

What is the scheduled date for the Chancellor of the Exchequer's tax return to be published by the Government on gov.uk for the 2024-25 tax year.

Awaiting answer.

With reference to the answer of 3 March 2026 to Question 114892 on Public Houses: Rural Areas, whether lower drink driving thresholds would constitute a material change of circumstances in relation to the valuation of pubs and restaurants.

Awaiting answer.

With reference to the Answer of 20 March 2026 to Question 119948 on Cryptocurrencies, whether any assessment has been made by (a) HM Government and (b) regulators of whether the Tether cryptocurrency is being used to make political donations into the United Kingdom from abroad.

Awaiting answer.

Whether HMRC has issued guidance on whether a donation by an individual taxpayer of a (a) non-cash donation or (b) cryptocurrency to a political party or regulated donee creates a capital gains tax liability for the donor.

Awaiting answer.

Whether financial institutions handling Tether cryptocurrency are regulated in the UK.

The Government legislated in February of this year to establish a financial services regulatory regime for cryptoassets, requiring firms to be authorised by the Financial Conduct Authority for providing relevant cryptoasset services in or to the UK. This built on previous regulatory interventions on cryptoasset money laundering and financial promotions. The Government’s approach is ensuring cryptoasset users are protected against detriment, whilst giving firms the certainty needed to invest and grow in the UK.

In what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.

Awaiting answer.

Whether HMRC has provided guidance on whether (a) political donations and (b) gifts to regulated donees are exempt from inheritance tax.

Awaiting answer.

What is the average amount of time for HMRC to consider whether to levy a penalty charge against an individual taxpayer for incorrect payment of residential stamp duty.

Awaiting answer.

Whether HMRC has provided (a) advice and (b) guidance on whether the payment of non-monetary donations crystallises capital gains tax liability for donors.

Capital gains tax is charged for a tax year on chargeable gains accruing in the year to a person on the disposal of assets. Donating an asset is classed as being a disposal of it and a gain may accrue at that time. Whether a capital gains tax liability arises depends on various factors, such as whether the donation is made to a spouse or civil partner, or to a charity; and whether losses in the tax year can be set against any chargeable gains. Further information can be found at: www.gov.uk/capital-gains-tax/gifts and within HMRC’s Capital Gains Manual at: www.gov.uk/hmrc-internal-manuals/capital-gains-manual starting at page CG66450.

What discussions she plans to have with the debt advice sector on the 5-year statutory review of the scheme.

The Debt Respite Scheme (‘the Breathing Space scheme’) was launched in May 2021 to give those in problem debt the space to engage with professional debt advice by providing a temporary relief from creditor enforcement action. Given the link between mental health and problem debt, the scheme also offers a separate entry route for eligible individuals receiving treatment for a mental health crisis. As is standard for schemes of this nature, HM Treasury will carry out a five-year post implementation review of the scheme to consider its objectives and impact. As part of this, HM Treasury is engaging closely with a range of stakeholders, including debt advice providers. The Government continues to monitor the Breathing Space scheme to ensure it remains an effective tool for individuals and has regular engagement with organisations closely involved in its operation.

Whether HMRC has issued guidance on whether the provision of advice on tax matters by an employer in relation to matters not connected to employment is a benefit in kind.

The general rules for employment-related benefits are set out in HMRC’s guidance at: www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020

Pursuant to the Answer of 20 March 2026 to Question 119948 on Cryptocurrencies, whether her Department holds information on whether the Tether cryptocurrency is being used to make political donations into the UK from abroad.

HMT Treasury does not collect or hold information on the use of specific cryptoassets in political donations. Oversight of political donations rests with the Electoral Commission.

Pursuant to the Answer of 18 March 2026 to Question 120381 on Lord Mandelson, whether the Chief Secretary to the Treasury discussed the exit payment with (a) the Foreign, Commonwealth and Development Office and (b) 10 Downing Street.

I did not have any discussions with the Foreign Commonwealth and Development Office or 10 Downing Street on this issue.

Whether HMRC has issued guidance on whether a donation of cryptocurrency to a (a) political party and (b) regulated donee creates a capital gains tax liability for the donor.

HMRC has not published specific guidance on the donation of cryptoassets to political parties or regulated donees.

If she will make an assessment of the adequacy of the regulations governing financial institutions handling Tether cryptocurrency.

The Government legislated in February of this year to establish a financial services regulatory regime for cryptoassets, requiring firms to be authorised by the Financial Conduct Authority for providing relevant cryptoasset services in or to the UK. This built on previous regulatory interventions on cryptoasset money laundering and financial promotions. The Government’s approach is ensuring cryptoasset users are protected against detriment, whilst giving firms the certainty needed to invest and grow in the UK.