Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many joint and several liability notices HMRC has issued to online marketplaces due to overseas sellers failing to meet UK VAT requirements since September 2016.
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.