Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps he is taking to ensure that overseas retailers trading online stock which is located in the UK pay the appropriate level of VAT.

Supplies of goods are within the scope of UK VAT if the goods are actually in the UK at the time they are sold to the customer.

HMRC are cracking down hard on all forms of tax evasion, regardless of where it occurs or who commits it. HMRC are determined to tackle deliberate non-compliance to ensure that the tax system operates fairly and efficiently to create a level playing field for all.