Clause 341 - Licensing authorities: requirements to give or obtain tax information

Part of Finance No. 2 Bill – in a Public Bill Committee at 3:45 pm on 18 May 2023.

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Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury 3:45, 18 May 2023

I wrote to the hon. Gentleman to set out the amounts and estimates that HMRC has given in its annual report and accounts about the collection protection in compliance yield, and this includes the compliance officers that would be put forward to help reduce the tax gap. They are changes to existing tax exemptions, reliefs and policies that HMRC is already resourced to administer, and it undertakes compliance interventions based on risk, with investigations normally covering multiple taxes and duties, as opposed to narrowly focusing on a single area of taxation. For example, we do not have a compliance team solely dedicated to investigating cases relating to the HGV levy, but if HMRC opened a tax inquiry into an HGV business, this would be one of many areas of taxation that it would look into to ensure that the business is compliant with its total tax obligations.

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