Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on small digital supply businesses of recent changes in designation of place of supply in VAT regulations.

A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf

HMRC has provided a significant amount of information about the VAT rule changes on the GOV.UK website, including highlighting to businesses the simplification options available to them to help them comply with the changes. HMRC has also organised a Twitter Clinic and published answers to the main questions as well as a list of ‘Top Tips’ for businesses. HMRC has also created a special e-mail address (vat2015.contact@hmrc.gsi.gov.uk) where businesses can send HMRC any specific enquiries they may have.