Revenue and Customs: Procurement
(asked on 8th February 2016) - View Source
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assurances HM Revenue and Customs seeks from its contractors and suppliers that they are fully compliant with their UK tax obligations.
This question was answered on 16th February 2016
Prior to engagement, HM Revenue and Customs (HMRC) require a new contractor or supplier to provide their tax details, and to agree to HMRC performing revenue compliance checks throughout the procurement process, using information from its own records and taking appropriate action where required in line with the Public Contracts Regulations 2015.
Prior to engagement, HM Revenue and Customs (HMRC) require a new contractor or supplier to provide their tax details, and to agree to HMRC performing revenue compliance checks throughout the procurement process, using information from its own records and taking appropriate action where required in line with the Public Contracts Regulations 2015.
Contracts for such engagements include clauses requiring that at all times the contractor or supplier shall comply with all statutes and regulations relating to direct or indirect taxes, and that failure to comply may constitute a material breach of the contract.