Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish a comprehensive survey of the UK’s VAT regime after the transition period; and if he will make a statement.

The Government has provided extensive guidance on the VAT treatment of cross-border goods and services following the end of the transition period and is committed to supporting businesses to enable them to continue to trade.

As with all tax measures, where new changes have been introduced, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.