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This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
This tax information and impact note deals with the extension of joint and several liability for online marketplaces announced at Autumn Budget 2017.
The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and 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.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
A research paper from OFCOM
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out what online harms are, how to manage them, and where to report them if they occur.
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