My Lords, I promise I will be genuinely brief on what is our last piece of business in this Committee. I tabled Amendment 7 to seek reassurance. Sitting behind my amendment are actions that HMRC is taking to go after the promoters of tax avoidance schemes. I totally support that, and it makes sense that NICs avoidance schemes are tackled in the same way.
5.15 pm
We all know that HMRC has a horrible history of focusing its might on small businesses and self-employed people who have no idea that they have become entangled in tax or NICs avoidance, especially when they are unrepresented; they are so small they simply cannot afford to pay legal and accounting fees. It is absolutely critical that those businesses know where they stand, particularly when HMRC is on a new enforcement rampage.
The standard methods of communication, particularly with small businesses, are hideously inadequate. It nearly always seems to be articles in HMRC’s publication Spotlight. I suspect that hardly anybody, even in this Room, has sat down and read through Spotlight. There are also lists of webinars on a government website that an entity can join and participate in. That is very useful, but the information just does not reach the necessary audience.
I am really concerned about trouble ahead. The steps that the Government are taking are absolutely right, but I can see a lot of small businesses completely unwittingly falling foul of this entire process. I am begging to get a message through to the Government that they need much more communication with the small players, particularly when they are starting a new enforcement campaign on something like national insurance contributions which, frankly, every one of those entities is going to be paying.