To ask Mr Chancellor of the Exchequer, if his Department will make an assessment of the effect that accelerated payment notices have had on small and medium-sized businesses.

A Tax Information and Impact Notice (TIIN) published on 9 March 2014 set out the summary of potential impacts of Accelerated payments including impact on business.

The TIIN noted that Accelerated Payments will have no impact on business undertaking normal commercial transactions. Small and micro businesses will only be affected if they participate in tax avoidance. The TIIN also indicated that the measure would be monitored and evaluated.

The TIIN is available www.gov.uk/government/uploads/system/uploads/attachment_data/file/293934/TIIN_5133_7040_and_9029_accelerated_payments_of_tax_DOTAS_GAAR.pdf.