To ask the Chancellor of the Exchequer, whether HMRC has made payments (a) directly or (b) indirectly for the benefit of any individuals who were a designated person for the purposes of financial sanctions regulations in each of the last 10 years.

HMRC withholds repayments to designated persons and entities that are owned or controlled by those subject to financial sanctions that have a UK tax footprint.

HMRC has reviewed its position following the changes in sanctions legislation following the UK leaving the EU and is confident that no persons or entities on the UK sanctions list has received payment from HMRC, except where provided for by an appropriate licence in accordance with UK sanctions policy.

HMRC has robust processes in place to identify designated persons and entities owned or controlled by designated persons, and banking controls put in place by HMRC's banks also provide a further level of protection.