Question to the HM Treasury:

To ask Her Majesty's Government whether, when HMRC issues a notice to Amazon to remove a non-UK seller for VAT evasion, the seller's stock held through Fulfillment by Amazon is seized; if not, why not; if so, what happens to that stock; and what other means of recovering VAT arrears are available to HMRC.

Where a non-UK seller has evaded VAT, HMRC can seize goods using Customs powers which are subsequently destroyed.

HMRC use a number of different methods to recover outstanding VAT arrears ranging from automated processes, agreeing time to pay, to more targeted enforcement powers.

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