Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assurances HM Revenue and Customs obtains from its potential contractors and suppliers on the level of their compliance with UK tax obligations.

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.