Guidance

VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online - guidance note

This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.

Documents

VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online - guidance note

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

At Autumn Budget 2017, the Chancellor of the Exchequer announced extending joint and several liability for online marketplaces and displaying VAT numbers online.

Published 22 November 2017