PARLIAMENTARY WRITTEN QUESTION
Electronic Commerce: VAT (18 December 2017)

To ask Mr Chancellor of the Exchequer, if he will set out every online marketplace that has been issued with a joint and several liability notice and the number of notices issued to each of those online marketplaces due to overseas sellers failing to meet UK VAT requirements since September 2016.

Asked by:
Mike Kane (Labour)

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

However, between September 2016 and 30 November 2017, HMRC has issued 862 notices to online marketplaces. In all cases the online marketplace has removed the non-compliant overseas seller from its platform.

Answered by:
Mel Stride (Conservative)
21 December 2017