Question to the HM Treasury:

To ask Her Majesty's Government how many notices of joint and several liability were issued in the last 12 months in respect of VAT evasion by overseas sellers; and how much stock was seized as a result.

In the year ending 31 December 2018, HM Revenue and Customs issued 3,827 notices of joint and several liability to online marketplaces. These inform the online marketplace that it could be held jointly liable for an overseas seller’s future unpaid VAT. In the vast majority of cases, the receipt of a notice results in the online marketplace removing that seller from its platform. Seizure of stock takes place under separate powers.