Written questions by Creasy.

How many (a) one day first fixed penalties and (b) 30 day late payment penalties were cancelled in each of the last five years, broken down by constituency.

The information requested can only be provided at disproportionate cost.

How many (a) one day first fixed penalties and (b) 30 day late payment penalties were issued in each of the last five years, broken down by constituency.

The information requested can only be provided at disproportionate cost.

How many people were issued with a late filing penalty for non return of a self assessment form in each constituency in each of the last five years; and how many and what proportion of those people did not owe any tax.

The information requested can only be provided at a disproportionate cost.

Whether she plans to resume the implementation of the Single Trade Window.

It remains the government’s intention to deliver a single trade window (STW). The government is committed to minimising administrative burdens and frictions experienced by businesses trading internationally.

When she plans to bring forward legislative proposals to increase the regulation of buy-now pay-later lenders; and what estimate she has made of when that legislation will take effect.

Across the UK, millions have used Buy-Now, Pay-Later (BNPL) products, which can be a helpful way of managing finances from month to month. However, without regulation, there are risks: that is why the government believes consumers need proper protections. The government has made regulating the BNPL sector a priority and in October 2024 it published a consultation setting out its plans for doing so.Final legislation is expected to be laid in Parliament later in the Spring, and after the legislation has been made, the Financial Conduct Authority (FCA) will consult on and finalise its tailored rules for BNPL products. We expect regulation to be in place 12 months after the legislation has been made.