Resources

Finance Bill

Finance Bill 2018 to 2019
Finance Bill 2017 to 2018
Finance Bill 2016 to 2017

Finance Act 2018 > PART 2 > VAT Section 38 > Online Marketplaces

HMRC

Online marketplace seller checks
HMRC and online marketplaces agreement to promote VAT compliance
Businesses selling goods in the UK using online marketplaces
VAT representatives for overseas businesses and joint and several liability for online marketplaces
Extending joint and several liability for online marketplaces and displaying VAT numbers online
Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)
Split Payment – Tackling fraud on goods sold online
VAT Registration: Non-established taxable persons (NETPs)

HMRC Current list of deliberate tax defaulters including Chinese sellers that owe VAT

Public Accounts Committee – HMRC Hearings

Tackling online VAT fraud and error inquiry – 18 October 2017 – Overview
Tackling online VAT fraud and error inquiry – Reports & Written Evidence
Tackling online VAT fraud and error inquiry – Oral Evidence Transcript

HMRC performance: Progress in tackling online VAT fraud – 29 June 2018
HMRC performance: Progress in tackling online VAT fraud – Reports & Written Evidence
HMRC performance: Progress in tackling online VAT fraud – Oral Evidence Transcript

HMRC’s performance in 2017–18 – 07 September 2018
HMRC’s performance in 2017–18 – Reports & Written Evidence
HMRC’s performance in 2017–18 – Oral Evidence Transcript

Public Accounts Committee report – Government must toughen stance in fight against online VAT fraud – 18 October 2017

National Audit Office

Investigation into overseas sellers failing to charge VAT on online sales – 19 April 2017

Trading Standards

Electronic Commerce (EC Directive) Regulations 2002