There is no special provision or allowance under the UK’s tax treaties for the suspension or deferral of tax payments by multinational companies.

For transfer pricing cases, HMRC may suspend collection of the disputed tax while a Mutual Agreement Procedure (MAP) case is ongoing. MAP may include mandatory binding arbitration where provided for under the relevant treaty, however, there is no additional or separate right to delay payment of UK tax in relation to arbitration. Postponement of tax during MAP is only available under the same conditions that apply to domestic administrative or judicial remedies. Interest will continue to accrue, where appropriate, on any underpaid tax ultimately found to be due.

DPT charges cannot be postponed on any grounds. The Diverted Profits Tax (DPT) was repealed by the Finance Act 2026 and replaced by the Unassessed Transfer Pricing Profits (UTPP) rules, as part of a wider package of reforms to simplify and modernise the legislation relating to transfer pricing, diverted profits tax and permanent establishments. Charges under the UTPP rules also cannot be postponed on any grounds, except to the extent that tax has already been paid on the same profits.

The Department regularly engages with the Department of Health and Social Care on a range of issues affecting business sectors. This has included consideration of the impacts of policy proposals on businesses and implementation considerations. However, it would not be appropriate to disclose further details of internal Government policy discussions, as doing so could prejudice the effective development of Government policy.

The Department's Benefit Expenditure and Caseload outturn and forecast tables can be found in the ‘Housing Benefits’ sheet here: https://www.gov.uk/government/publications/benefit-expenditure-and-caseload-tables-2026.

Equivalent estimates are not available for earlier years due to historical data quality issues in the recording of supported accommodation cases.

The UK is committed to promoting and defending Freedom of Religion or Belief (FoRB). The UK has discussed freedom of religion or belief with the Lao authorities through bilateral dialogue, including at the UK-Laos Political Dialogue which took place in London in September 2025. We also work through the UN to promote and protect these rights, including raising country specific issues at the UN Human Rights Council. Laos' UN Universal Periodic Review (UPR) was held in 2025, during which the UK raised concerns over restrictions on freedom of expression, assembly and religion.

The Value for Money Review of homelessness will assess the underlying cost-effectiveness of cross government spend that helps to prevent and relieve all forms of homelessness, and will make actionable recommendations that improve efficiency, accountability, outcomes, and reduce financial pressures on councils. As part of the review, we will also seek views from external stakeholders via the Homelessness Expert Group which includes representatives from front-line services, local government, and the third sector.

For further details please see the published Terms of Reference available here.

The Department for Business and Trade engaged with the Department of Health and Social Care during the development of proposals relating to the sale of high-caffeine energy drinks to under-16s. As is standard practice, Ministers and officials work closely with counterparts across Government to help inform policy development, including consideration of impacts.

The hospitality sector remains a major UK employer. It supported around 2.1 million jobs last year, or around 6% of total employment. Employment has grown by over 18% in the past decade, and although growth has stabilised more recently, that follows a period of strong expansion, reflecting the sector’s continued importance to local economies and youth employment. I know myself how vital the sector is for first jobs—my first job was in a café, and that opportunity gave me the skills to go on and succeed in my career. We are supporting jobs through skills investment, including new hospitality apprenticeships, incentives for SMEs to recruit young people, and sector-based work academy programmes to help people into work.

The Department of Health and Social Care regularly engages with other Government departments, including the Department for Business and Trade, on a range of policies. This includes policy on high-caffeine energy drinks and proposals relating to their sale to children.

The UK is a strong advocate for freedom of religion or belief for all, and we continue to engage with the Government of Qatar on issues around human rights and the importance of due process, including for members of religious minority groups. We also remain in contact with members of the Bahá'í community both in the UK and in Qatar to understand their concerns.

The Government extends its deepest sympathies to all those affected by sodium valproate and pelvic mesh, and recognises the profound, life‑changing impact these harms have had on individuals and their families. We know that for many, the consequences are ongoing and deeply felt.

We are still in the process of considering the work done by the Patient Safety Commissioner and her report, which set out recommendations for redress for those that have been affected. This work takes time and we will respond once this work is complete.

Since my statement to the House on 27 November 2025 (HWCS1105), we have continued to raise the importance of Freedom of Religion or Belief (FoRB) with the Nigerian authorities on a regular basis, as well as the security situation for women and girls at risk of violence and abduction.

The Special Envoy for FoRB, David Smith MP, visited Nigeria in May, where he met with Nigerian Government figures including the National Security Advisor and Minister of Information to discuss promoting interreligious dialogue and tackling the causes of insecurity.

In April, the Minister of State for International Development and Africa, Baroness Chapman, attended the opening of the Nigeria Peace Summit, bringing together senior Muslim and Christian leaders to support Nigerian-led approaches to reducing intercommunal violence.

Since my statement to the House on 27 November 2025 (HWCS1105), we have continued to raise the importance of Freedom of Religion or Belief (FoRB) with the Nigerian authorities on a regular basis, as well as the security situation for women and girls at risk of violence and abduction.

The Special Envoy for FoRB, David Smith MP, visited Nigeria in May, where he met with Nigerian Government figures including the National Security Advisor and Minister of Information to discuss promoting interreligious dialogue and tackling the causes of insecurity.

In April, the Minister of State for International Development and Africa, Baroness Chapman, attended the opening of the Nigeria Peace Summit, bringing together senior Muslim and Christian leaders to support Nigerian-led approaches to reducing intercommunal violence.

The UK values the role of Special Procedures mandate-holders who can provide vital independent, external challenge, and ensure that violators and abusers of human rights can be held to account. We regularly engage with Special Rapporteurs and other UN experts on their reports, and if the Hon Member identifies the specific report he is referring to, we will be glad to clarify whether any assessment has been made of it.

We are determined to reverse the declining rates of activity for children and the stark inequalities we see across the country. We have confirmed £1 billion in funding for PE and school sports over three years to create stronger local partnerships to revitalise PE and school sports.

During his visit to Nigeria in May 2026, the UK's Special Envoy for Freedom of Religion or Belief (FoRB), David Smith MP, met senior Nigerian government representatives, including the National Security Adviser, Governor of Plateau State and Minister for Information. He engaged a broad cross-section of senior Muslim and Christian religious leaders including the Sultan of Sokoto and President of the Christian Association of Nigeria, and Nigerian-led civil society and peacebuilding partners.

Discussions highlighted the importance of interfaith engagement in addressing violence affecting individuals of all religions or beliefs, alongside wider drivers including land, resource and ethnic tensions. The Special Envoy also raised concerns about the misuse of blasphemy and Sharia laws, including the cases of Yahiya Sharif Aminu and Deborah Samuel, and observed examples of peaceful inter-religious coexistence. The UK will continue working with the Nigerian government and international partners to protect FoRB for individuals of all faiths or beliefs in Nigeria.

The Government is negotiating the SPS Agreement to make agrifood trade with our biggest market easier, cheaper, and quicker. Details of the agreement are subject to ongoing negotiations with EU, but our clear priority is cutting costs and removing barriers so British producers can trade with confidence.

The UK is firmly committed to protecting ethnic and religious minorities in Iraq and promoting Freedom of Religion or Belief (FoRB). It is against Iraqi law for adults, including those from religious minority communities, to be assigned a religious status that does not reflect their chosen religion or belief. Through our diplomatic presence, the UK regularly monitors and raises these issues with the Government of Iraq and the Kurdistan Regional Government and engages actively with civil society organisations. The UK recognises Iraq as a FoRB priority country, and this is reflected throughout our programme work in Iraq.

The FCA is responsible for protecting and enhancing the integrity of the UK financial system, and making sure that markets are effective, efficient and reliable.

The FCA have published a discussion paper, including analysis, on the levels of lit and dark trading in the UK, which can be found in Chapter 4.

CP25/20: Consultation Paper on the SI regime for bonds and derivatives

The previous government legislated to give the Financial Conduct Authority (FCA) responsibility for the policy design and the procurement process of a UK consolidated tape. The FCA consulted on the policy design of an equities tape in November 2025, including the importance of operating to high standards of operational resilience. As noted in the FCA consultation, an equities tape aims to help market participants to understand the full picture of UK liquidity.

CP25/31: The framework for a UK equity consolidated tape

The FCA is responsible for protecting and enhancing the integrity of the UK financial system, and making sure that markets are effective, efficient and reliable.

The FCA have published a discussion paper, including analysis, on the levels of lit and dark trading in the UK, which can be found in Chapter 4.

CP25/20: Consultation Paper on the SI regime for bonds and derivatives

The previous government legislated to give the Financial Conduct Authority (FCA) responsibility for the policy design and the procurement process of a UK consolidated tape. The FCA consulted on the policy design of an equities tape in November 2025, including the importance of operating to high standards of operational resilience. As noted in the FCA consultation, an equities tape aims to help market participants to understand the full picture of UK liquidity.

CP25/31: The framework for a UK equity consolidated tape

The FCA is responsible for protecting and enhancing the integrity of the UK financial system, and making sure that markets are effective, efficient and reliable.

The FCA have published a discussion paper, including analysis, on the levels of lit and dark trading in the UK, which can be found in Chapter 4.

CP25/20: Consultation Paper on the SI regime for bonds and derivatives

The previous government legislated to give the Financial Conduct Authority (FCA) responsibility for the policy design and the procurement process of a UK consolidated tape. The FCA consulted on the policy design of an equities tape in November 2025, including the importance of operating to high standards of operational resilience. As noted in the FCA consultation, an equities tape aims to help market participants to understand the full picture of UK liquidity.

CP25/31: The framework for a UK equity consolidated tape