Written questions by Jarvis.

If she will make an assessment of the potential merits of introducing new methods for expatriates to receive access to premium bond earnings without a UK bank account.

National Savings & Investments (NS&I) can only make payments to, and receive payments from, a UK bank or building society account in pounds sterling. Therefore, to save with NS&I, customers must have a UK bank or building society account in their name. This policy ensures value for money for taxpayers and minimises the risk of fraud.

Whether she will undertake a review of the effectiveness of the off-payroll working rules.

The Government keeps all tax policy and legislation under review as part of the Budget process. HMRC published both external research and internal analysis looking at the impacts of the reform to the off-payroll working rules in the private and voluntary sectors, introduced in April 2021. HMRC will continue to provide support and guidance to individuals and businesses operating the rules and will continue to look for opportunities to improve the way these rules work in practice.

Whether she plans to extend the Stamp Duty Land Tax holiday for first-time buyers who sign a memorandum of sale before 31 March 2025.

In September 2022, the previous Government announced a change to the level at which first time buyers start paying Stamp Duty Land Tax (SDLT) from £300,000 to £425,000, and the purchase price limit for accessing the relief is currently £625,000. These changes were made temporary in November 2022. After the rates revert on 1 April, first time buyers will still benefit from paying no SDLT up to £300,000, and will be able to claim relief on purchases up to £500,000.The previous Government made these changes temporary SDLT rates. Individuals will therefore be liable to pay the SDLT at the point at which they complete their property purchase.

Whether she has made an assessment of the potential merits of including voice as an eligible instrument for the purposes of Orchestra Tax Relief.

The creative industries play a key role in driving economic growth, and the Government is committed to supporting them. Orchestra Tax Relief (OTR) provides tax relief at a rate of 50% on production costs. To qualify for the relief, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument. However, orchestra concerts with a vocal element are not excluded from the relief. Concerts with a vocal element may be eligible provided that the instrumentalists are the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government keeps the tax system under review and any changes will be announced at a fiscal event.