Written questions by Burgon.

Pursuant to the Answer of 15 October 2025 to Question 77510 on Israeli Settlements: Import Controls, how many companies have been found by HMRC to be in breach of mis-declaring goods from the Occupied Palestinian Territories as Israeli products in each financial year since 2010-11.

The UK Government has a clear position that Israeli settlements in Palestine are illegal under international law. Goods produced in these settlements are not entitled to benefit from preferential tariff treatment under the UK’s current trade agreements with the Palestinian Authority and Government of Israel.Where there are doubts about the origin of goods that have been declared as being of Israeli origin, HMRC will undertake checks to verify the origin of those goods to ensure fiscal compliance. HMRC does not however provide specific details regarding checks as it may serve to undermine compliance activity.

Whether her Department plans to send a delegation to the Third Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation, which will be held from 10-19 November 2025 in Nairobi.

The UK is committed to working with all stakeholders to ensure inclusive and effective international tax cooperation. The UK will continue to engage actively in negotiations at the UN over a future Framework Convention, including at the next meeting of the Intergovernmental Negotiating Committee in Nairobi in November. The UK believes that a UN Tax Framework Convention has the potential to further advance international tax cooperation, but to be successful, it needs to be clear in its aims, avoid duplicating initiatives, and seek to secure the broad support and participation of members.

With reference to the Autumn Budget 2024, what estimate she has made of how much revenue will be raised by changes to the rules for (a) non-domiciled tax status, (b) capital gains tax and (c) inheritance tax in the 2025-26 financial year.

Estimates of the exchequer impact of measures announced at Autumn Budget 2024 can be found in table 5.1 here: https://www.gov.uk/government/publications/autumn-budget-2024. This includes the revenue raised in each year of the forecast period.

What the projected Official Development Assistance allocations are for the fiscal years 2025 and 2026; and whether these projections indicate a phased approach towards the planned reduction to 0.3% of Gross National Income in 2027.

Future ODA allocations will be decided at Phase 2 of the Spending Review and will deliver on the PM’s announcement that ODA will be reduced to the equivalent of 0.3% of GNI by 2027.

What discussions she has had with her international counterparts on the potential merits of a UN Tax Convention.

The UK is committed to working with all stakeholders to ensure inclusive and effective international tax cooperation, and has been actively engaging with developing and developed countries in negotiations at the UN over a future Tax Framework Convention. The UK believes that a UN Tax Framework Convention has the potential to further advance international tax cooperation, but to be successful, it needs to be clear in its aims, avoid duplicating existing initiatives, and seek to secure the broad support and participation of members. The UK was disappointed that these principles were not fully reflected in the Terms of Reference agreed by the UN Ad Hoc Committee in August, but will continue to engage constructively in support of key principles for strengthening international tax cooperation.