Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will set out every enforcement action taken against online marketplaces that have been issued with a joint and several liability notice due to overseas sellers failing to meet UK VAT requirements since September 2016.

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 making them jointly and severally liable for future VAT evasion by non-compliant overseas sellers. In all cases the online marketplace has removed the seller from its platform.