Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many addresses in the United Kingdom are currently registered as the VAT address of 100 or more businesses; and what processes HMRC has in place to verify that such addresses represent legitimate serviced office arrangements rather than address fraud.

As of Tuesday 19 May 2026, there are 165 UK addresses that are currently registered as the VAT address of 100 or more businesses.

HMRC undertakes a range of checks to ensure that business addresses provided for VAT registration purposes are appropriate. As part of the registration process, HMRC assesses the information supplied by the applicant, including the declared address, against the nature of the business and established risk indicators.

Where necessary, HMRC requests further information or supporting evidence before deciding whether to approve a registration.

HMRC also undertakes ongoing, risk‑based compliance activity after registration. Where an address is identified as higher risk, including those associated with large numbers of registrations, further checks may be carried out to ensure it is being used legitimately, including in cases involving serviced office arrangements.