Policy paper

VAT: representatives for overseas businesses and joint and several liability for online marketplaces

This tax information and impact note applies to overseas businesses, selling goods to UK consumers via online marketplaces, and businesses that control and support the sale of such goods.



This measure gives HM Revenue and Customs (HMRC) strengthened powers, to tackle the non-compliance from some overseas businesses that avoid paying UK VAT on sales of goods made to UK consumers, via online marketplaces.

HMRC has also published a guidance note.

Published 16 March 2016