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<p>The Government has led the way in tackling this complex and international problem.
A package of measures was announced at Budget 2016 to tackle abuse by overseas businesses
selling goods to UK customers through online marketplaces. This included holding online
marketplaces jointly liable for the future unpaid VAT of non-compliant overseas businesses
and the introduction of the Fulfilment House Due Diligence Scheme which went live
in April 2019. At Budget 2017 the Government strengthened the joint and several liability
rules for online marketplaces to include UK businesses, where they either knew or
should have known that an overseas business should have been registered for VAT and
required them to display a valid VAT number where provided with one. Taken together,
these measures are expected to deliver just under £1bn by 2023.</p>
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