National Insurance Contributions Bill

I will try to give an outline, but it may be helpful if I followed up and wrote to the noble Baroness on this. Code of practice 10 tells taxpayers about the different ways that information and advice can be provided. In particular, it gives the ways in which HMRC can help taxpayers by providing general advice; publishing a variety of information; answering open government requests for information; giving post-transaction rulings; checking valuations of assets disposed of by individuals; providing HMRC’s interpretation of tax law in some circumstances; and giving statutory clearances and approvals for certain types of transaction. None of that relates to avoidance, but I would be happy to send the noble Baroness more information on that, if it would be helpful.