Written questions by Hollinrake.

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.

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.

What is the immigration status of Q Manivannan MSP, and what type of visa does Q Manivannan currently hold.

Awaiting answer.

What is the policy of the Home Office on (a) awarding and (b) extending visas to foreign citizens who have been elected in the United Kingdom as an elected representative to a local authority or devolved legislature, but who otherwise do not have a basis for remaining in the United Kingdom.

Awaiting answer.

Whether the National Crime Agency has received any Suspicious Activity Reports relating to (a) cryptocurrency donations to UK politicians or (b) donations to UK politicians from individuals with cryptocurrency assets.

Awaiting answer.

Representing the House of Commons Commission, with reference to the answer of 24 March 2026 to Question 120969 on Written Questions, if the Commission will publish a copy of the Table Office’s internal guidance on written questions.

Awaiting answer.

What representations the Home Office has received from Global Counsel in relation to online language testing firm Duolingo since July 2024.

Awaiting answer.

Representing the House of Commons Commission, whether lobbyists who provide the secretariat for APPGs can accept funding from overseas sources, and what is the interaction with the registration requirements under the Foreign Influence Registration Scheme.

The House of Commons Commission does not have responsibility for the APPG Rules. However, page 11 of the Guide to the APPG Rules sets out the following rule relating to secretariats and foreign governments:Rules relating to foreign governmentsA Group must not accept the provision of a secretariat by a foreign government, nor may they accept the services of a secretariat funded by a foreign government. A Group’s officers must undertake due diligence as to whether a foreign government is the eventual funder of a secretariat or other benefit.

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

Awaiting answer.

Representing the House of Commons Commission, with reference to the Answer of 19 March 2026 to Question 117776, on All-party Parliamentary Group: Finance, if the Commission will place in the Library a copy of the Income and Expenditure Statement relating to the disbandment of the APPGs on (a) Bermuda, (b) British Overseas Territories, (c) Central America, (d) Faroe Islands, (e ) Iceland, (f) Liechtenstein, (g) Switzerland, (h) Queen’s Platinum Jubilee 2022 and (i) Tunisia.

The House of Commons Commission does not have responsibility for the APPG Rules.The Office of the Parliamentary Commissioner for Standards does not hold Income and Expenditure Statements agreed to by APPGs. They are either published on a group’s website (if the group has one) or made available on request.When an APPG has been dissolved, it is the responsibility of the Chair to keep Income and Expenditure Statements for at least five years from the end of the period to which they refer. This is consistent with the Paragraph 8 of Appendix 4 of the Guide to the APPG rules which sets out the requirements for APPGs when they are dissolved at a General Election.

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.

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.

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.

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.

Representing the House of Commons Commission, whether the House of Commons Table Office uses AI to (a) review or (b) card written Parliamentary Questions.

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.

With reference to her Department's statement entitled Latest statement in response to small boat crossings, published on 6 February 2026, what is the (a) source material and (b) evidential basis for the illegal migrants statistic; what period of time does the statistics cover; and whether it is a statistics produced by the (a) UK Government and (b) French Government.

Awaiting answer.

Representing the House of Commons Commission, whether (a) guidance and (b) advice has been given to hon. Members on how to report and record political donations made to them in crypto-currencies.

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.