Written Question·Treasury·UIN 121536

VAT: Small Businesses

Tabled: 17 March 2026
Answered: 25 March 2026

Question

Mr Angus MacDonald

Liberal DemocratInverness, Skye and West Ross-shire

To ask the Chancellor of the Exchequer, what estimate her Department has made of the average time spent by businesses with turnover below £250,000 on VAT compliance, including preparing returns and maintaining records.

Answer

Dan Tomlinson
HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on the...

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