PARLIAMENTARY WRITTEN QUESTION
Revenue and Customs: Foreign Companies (15 December 2020)

Public sector procurement is subject to a legal framework which encourages free and open competition and value for money, in line with internationally and nationally agreed obligations and regulations. In line with these regulations, HM Revenue and Customs (HMRC) are required to treat suppliers from third-party countries equally to companies registered in the UK. In compliance with these obligations, HMRC may award a contract to a company not registered in the UK, should such a supplier be successful as part of a relevant procurement process.