Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of HMRC processing times for (a) PAYE reference numbers and (b) VAT numbers on British theatre companies; and if he will make a statement.

HMRC are processing applications within service level.

While awaiting a VAT number, businesses can continue to operate and should begin maintaining records and accounting for VAT on the date they become liable to register. VAT should not be disclosed separately until the registration number is received, but businesses should inform VAT-registered customers that VAT invoices will be issued later.

While waiting for a PAYE reference, businesses in any industry can continue to trade and retain records from the date the business begins to employ staff, which can then be reported to HMRC once the reference is allocated.