Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the number requests for Time to Pay arrangements with HMRC regarding VAT settlements, PAYE and NI payments arising from changes to the Amazon DD+7 policy to impose a delay in the payment of funds to the 100,000 small and medium size enterprises that create over 60% of its UK marketplace sales.

HMRC do not hold the relevant information that would enable it to identify whether a Time to Pay arrangement was set up as a result of the Amazon payment policy change. However, where a business is experiencing payment difficulties because of supplier or customer payment terms, HMRC will take those circumstances into account when considering a Time to Pay arrangement.