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Committee of the whole House: 12 July 2010              



Finance Bill, continued



The Office for Tax Responsibility shall be managed by the Director for Tax


Responsibility who shall be supported in their work by no fewer than two and no


more than four Commissioners for Tax Responsibility who shall, with the


Director of Tax Responsibility, constitute the Board of the Office for Tax





The Office for Tax Responsibility shall—



be afforded such budget as shall be required for it to undertake its duties


as laid down in this Act;



be given the right to access all such information held by such other


government departments, agencies, local authorities and authorities


established under statute as it in its sole discretion shall determine is


required to fulfil its duties laid down in this Act subject to the sole


requirement that all obligations to respect the confidentiality of those


with whom those such other agents of government engage shall also be


assumed by the Office for Tax Responsibility when using data those


agents of government shall supply to the Office for Tax Responsibility


for the purpose of undertaking its duties;



engage such staff (including the Director and Commissioners) as it needs


to fulfil its duties, such staff not to be seconded from other government


departments, agencies, local authorities or authorities established under


such statute and such staff not to be seconded to it by any entity registered


at the time such secondment shall take place as a tax agent by HMRC.



The Office for Tax Responsibility shall report annually on—



its best estimate of the United Kingdom tax gap. In so doing it shall—



calculate the tax gap separately for each of income tax, national


insurance in all its forms, corporation tax, value added tax, excise


and customs duties in all their forms, stamp duty in all its forms,


capital gains tax, inheritance tax, petroleum revenue tax, landfill


tax, air passenger duty, insurance premium tax, climate change


levy, aggregates levy, domestic rates and business rates, but with


specific requirement being made that the interaction of the tax


gap calculated for any one tax be specifically considered when


estimating the tax gap for any other tax before preparing and


publishing an estimate of the total annual United Kingdom tax





use a methodology for calculating the tax gap that estimates the


net theoretical tax liability for the particular tax subject to


calculation within the United Kingdom economy as a whole


from which is then subtracted the acutal receipts for the tax in


question to produce an estimate of the annual tax gap for the tax


subject to calculation;



analyse the tax gap with regard to each tax between that


attributable to tax evasion, tax avoidance and unpaid or late paid





publish its methodology and workings with regard to the


calculation of each component of the tax gap subject only to


withholding such information as is required to prevent any


breach of taxpayer confidentiality;



progress made by HMRC in closing the tax gap;



the methods it proposes HMRC and other agencies, if appropriate, should


adopt better to tackle the tax gap;



those legislative changes required, in its opinion, to close the tax gap;



the budget resources that in its opinion HMRC and those other agencies


addressing that issue will require to address the tax gap it identifies;


Committee of the whole House: 12 July 2010              



Finance Bill, continued



its forecast of the taxation and other benefits that might arise from


allocating such resources for the purpose identified in paragraph (e)


above: other benefits for this purpose to include all those social benefits


resulting from tackling the tax gap.



The Office for Tax Responsibility shall engage with those persons who wish to


make representations on matters relating to the tax gap so that those persons’


concerns and expectations for the closing of that tax gap are reflected in the work


of the Office for Tax Responsibility.’.


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