Question to the HM Treasury:

To ask Her Majesty's Government whether HMRC have made any test purchases from independent traders operating through Ebay, Amazon or other online market places in pursuit of VAT evasion.

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

HMRC uses a wide range of risk assessment techniques to identify and tackle non-compliant businesses, and in some limited circumstances test purchases can be useful.

HMRC’s other information sources frequently provide better intelligence to target non-compliance.