To ask Her Majesty's Government whether HM Revenue and Customs has seen an increase in offshore deposits in African tax havens since the start of the economic downturn. [HL1734]

To ask Her Majesty's Government which departments monitor the development of countries in Africa as tax havens; and what role each department has. [HL1795]

To ask Her Majesty's Government what measures they have in place regarding the development of countries in Africa as tax havens. [HL1796]

To ask Her Majesty's Government what assessment they have made of the growth of Somalia as a tax haven. [HL1797]

To ask Her Majesty's Government what assessment they have made of any risk that increased scrutiny of, and sanctions against, known tax havens will result in the growth of untraceable, hidden havens in lawless or ungoverned territories. [HL1798]

To ask Her Majesty's Government what steps they have taken to track the growth in new tax havens. [HL1799]

HM Treasury, HM Revenue and Customs and the Department for International Development work with a number of multilateral institutions including the Organisation for Economic Co-operation and Development and International Monetary Fund which monitor the use of tax avoidance and tax shelters across a wide range of countries including those in Africa. Action to address tax havens is currently under discussion at a number of international working groups. HMRC is not aware of an increase in offshore deposits in African tax havens since the economic downturn and has seen no evidence of Somalia developing as a tax haven used by UK residents.