Written Question·Treasury·UIN 100735

Home Shopping: VAT

Tabled: 16 December 2025
Answered: 18 December 2025

Question

Matt Vickers

ConservativeStockton West

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact for the Exchequer of VAT non-compliance by overseas sellers posing as UK businesses on online marketplaces.

Answer

Dan Tomlinson
HMRC’s best estimate is that in 2021/22 there was £150 million of overseas seller non-compliance occurring through online marketplaces as referenced by the National Audit Office report entitled ‘Tackling tax evasion in high street and online retail’ publi...

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