Public Sector: Corruption — Written Question

Question

Kevin Hollinrake

Conservative — Thirsk and Malton

To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on (a) whether improper payments made to public officials are taxable for (i) Income Tax and (ii) National Insurance and (b) in what circumstances enforcement action should be taken

Answer

Dan Tomlinson

The income tax and National Insurance Contributions status of any payment made to an employee or a public official will depend on the specific facts and circumstances. Generally, where a payment is received because of a person’s employment or public offic...

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