Linked Data API

Show Search Form

Search Results

1346705
registered interest false more like this
date less than 2021-07-14more like thismore than 2021-07-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the potential additional revenue that will accrue to the public purse as a result of the tax measures within the communique agreed between G7 Finance Ministers on 5 June 2021. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 33352 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-07-19more like thismore than 2021-07-19
answer text <p>I refer the hon Member to the answer that I gave on 12 July to PQ UIN 28089 .</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
33353 more like this
33354 more like this
33355 more like this
question first answered
less than 2021-07-19T13:51:57.15Zmore like thismore than 2021-07-19T13:51:57.15Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1346706
registered interest false more like this
date less than 2021-07-14more like thismore than 2021-07-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Corporation Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the number of UK domiciled enterprises that would be affected by a global minimum corporate rate of taxation of at least 15 per cent, as agreed between G7 Finance Ministers on 5 June 2021. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 33353 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-07-19more like thismore than 2021-07-19
answer text <p>I refer the hon Member to the answer that I gave on 12 July to PQ UIN 28089 .</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
33352 more like this
33354 more like this
33355 more like this
question first answered
less than 2021-07-19T13:51:57.213Zmore like thismore than 2021-07-19T13:51:57.213Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1346707
registered interest false more like this
date less than 2021-07-14more like thismore than 2021-07-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Corporation Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the number of UK domiciled financial firms that would be affected by the agreement between G7 Finance Ministers on 5 June 2021 to reallocate taxing rights to at least 20 per cent of profit exceeding a 10 per cent margin for the largest and most profitable multinational enterprises. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 33354 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-07-19more like thismore than 2021-07-19
answer text <p>I refer the hon Member to the answer that I gave on 12 July to PQ UIN 28089 .</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
33352 more like this
33353 more like this
33355 more like this
question first answered
less than 2021-07-19T13:51:57.247Zmore like thismore than 2021-07-19T13:51:57.247Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1346708
registered interest false more like this
date less than 2021-07-14more like thismore than 2021-07-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the agreement between G7 Finance Ministers made on 5 June 2021, what estimate he has made of the potential additional UK tax liability for firms currently subject to the Digital Services Tax (DST), in the event that the DST is replaced by a system of reallocating taxing rights to at least 20 per cent of profit exceeding a 10 per cent margin for the largest and most profitable multinational enterprises. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 33355 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-07-19more like thismore than 2021-07-19
answer text <p>I refer the hon Member to the answer that I gave on 12 July to PQ UIN 28089 .</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
33352 more like this
33353 more like this
33354 more like this
question first answered
less than 2021-07-19T13:51:57.293Zmore like thismore than 2021-07-19T13:51:57.293Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1346709
registered interest false more like this
date less than 2021-07-14more like thismore than 2021-07-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation: British Overseas Territories and Crown Dependencies more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what meetings have taken place between his Department and representatives of British Overseas Territories and Crown Dependencies on the ongoing international tax negotiations discussed between G7 Finance Ministers on 4 to 5 June 2021. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 33356 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-07-19more like thismore than 2021-07-19
answer text <p>I refer the hon Member to the answer that I gave on 10 June to PQ UIN 11636.</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2021-07-19T13:48:55.7Zmore like thismore than 2021-07-19T13:48:55.7Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1327655
registered interest false more like this
date less than 2021-05-24more like thismore than 2021-05-24
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Corporation Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether negotiators acting on behalf of the Government at meetings of the Steering Group of the Inclusive Framework on base erosion and profit shifting as part of the OECD/ G20 international tax negotiations held in the week of in the week commencing 17 May 2021 were instructed to support a global corporate minimum tax rate for large multinational firms of (a) 21 per cent, (b) 15 per cent and (c) any other rate. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 6497 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-05-27more like thismore than 2021-05-27
answer text <p>OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is needed to ensure that large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The final agreement is still subject to international negotiation and it would not be appropriate for the Government to provide a detailed commentary on its approach to these discussions.</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN 6498 more like this
question first answered
less than 2021-05-27T14:20:24.88Zmore like thismore than 2021-05-27T14:20:24.88Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1287973
registered interest false more like this
date less than 2021-02-22more like thismore than 2021-02-22
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Evasion: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the revenue lost to the public purse as a result of VAT evasion by overseas sellers on online platforms in each of the tax years (a) 2015-16, (b) 2016-17, (c) 2017-18, (d) 2018-19, (e) 2019-20 and (f) 2020-21 to date. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 156612 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-25more like thismore than 2021-02-25
answer text <p>The information requested is not held. HMRC estimate the tax gap, which includes VAT evasion, and publish this in the ‘Measuring tax gaps’ publication. However, HMRC do not specifically hold estimates for VAT evasion by overseas sellers on online marketplaces for the periods requested. HMRC estimate that the tax loss from VAT fraud and error on online marketplaces was between £1 billion and £1.5 billion in 2016/17. The department estimates that overseas sellers contributed to approximately 60% of that VAT loss.</p><p>From 1 January 2021, the Government introduced changes to the VAT treatment of overseas goods making online marketplaces directly liable for UK VAT on many of the sales they facilitate - ensuring that overseas online marketplace sellers cannot outcompete UK High Street stores and UK online retailers by evading their VAT liabilities.</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2021-02-25T16:23:20.483Zmore like thismore than 2021-02-25T16:23:20.483Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1287974
registered interest false more like this
date less than 2021-02-22more like thismore than 2021-02-22
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Evasion: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the amount of VAT evaded by overseas sellers on online platforms that has been recouped following individual data requests by the his Department in each of the tax years (a) 2015-16, (b) 2016-17, (c) 2017-18, (d) 2018-19, (e) 2019-20 and (f) 2020-21 to date. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 156613 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-25more like thismore than 2021-02-25
answer text <p>The Government takes the issue of VAT evasion by overseas sellers on online platforms very seriously. In September 2016 the Government introduced new legal powers allowing HMRC to hold online marketplaces jointly liable for future VAT liabilities of non-compliant overseas sellers on their platforms.</p><p>One of HMRC’s methods for tackling this problem is to make both bulk and individual data requests of online marketplaces about the sellers on their platforms, to inform enquiries into any possible non-compliance.</p><p> </p><p>HMRC began making such requests after the introduction of the new powers in September 2016. Over time, the quality of the bulk data being provided by online marketplace platforms has improved, significantly reducing the need for HMRC to make additional data requests on individual sellers.</p><p> </p><p>As a result, the number of compliance enquiries HMRC have completed into overseas online sellers is not directly related to the number of individual data requests. In 2020-21, where there has been a significant reduction of individual data requests, the number of actual enquiries completed has increased from just under 7,000 in 2019-20 to more than 9,400 in 2020-21 so far.</p><p> </p><p>Where, following compliance enquiries using bulk or individual data and other information, HMRC have made an online marketplace liable for the future VAT of a non-compliant seller, the marketplace has the option instead to remove that seller and prevent them from selling on their platform. This significantly disrupts the trade of that non-compliant seller.</p><p>Number of data requests</p><p> </p><p>In order to inform enquiries about potential non-compliance by overseas sellers on online market places, HMRC send both bulk and individual data requests to online platforms. The number of bulk requests and individual requests on sellers using their service in each of the tax years specified are:</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Bulk</strong></p></td><td><p><strong>Individual</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>299</p></td></tr><tr><td><p>2017-18</p></td><td><p>9</p></td><td><p>1,556</p></td></tr><tr><td><p>2018-19</p></td><td><p>10</p></td><td><p>2,317</p></td></tr><tr><td><p>2019-20</p></td><td><p>7</p></td><td><p>2,684</p></td></tr><tr><td><p>2020-21 (to date)</p></td><td><p>7</p></td><td><p>80</p></td></tr></tbody></table><p> </p><p>HMRC did not make data requests prior to 2016, when new powers relating to online marketplaces were introduced. As explained above, with the quality of bulk data improving over time, HMRC have been able to improve their processes in 2020-21 and reduce their reliance on individual data requests while still completing more enquiries.</p><p>Revenue measured and sellers disrupted</p><p>Rather than ‘VAT recouped’, and in line with other compliance activity, revenue measured by HMRC when using their powers to tackle online marketplace sellers is tracked both in terms of the amount of revenue loss from the Exchequer that has been prevented (Revenue Loss Prevented, RLP) and the amount of VAT assessed and collected (Cash Collectable, CC). For this compliance activity, HMRC also track the number of non-compliant overseas sellers disrupted following removal from an online marketplace platform.</p><p> </p><p>HMRC began using the new powers introduced by the Government in September 2016 (and so no results are available for 2015-16). While HMRC started to disrupt non-compliant sellers in the first year the powers were introduced, results are primarily seen after compliance cases were concluded, starting in 2017-18. For the years requested, from 2016-17, the results are:</p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>CC (£m)</strong></p></td><td><p><strong>RLP (£m)</strong></p></td><td><p><strong>Sellers disrupted</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>0</p></td><td><p>40</p></td></tr><tr><td><p>2017-18</p></td><td><p>106</p></td><td><p>10</p></td><td><p>2,019</p></td></tr><tr><td><p>2018-19</p></td><td><p>34</p></td><td><p>86</p></td><td><p>3,977</p></td></tr><tr><td><p>2019-20</p></td><td><p>13</p></td><td><p>40</p></td><td><p>4,780</p></td></tr><tr><td><p>2020-21 (to Jan)</p></td><td><p>21</p></td><td><p>51</p></td><td><p>4,000</p></td></tr></tbody></table><p> </p><p>Officials working on the activity</p><p> </p><p>Rather than the number of Full Time Equivalent (FTE) employees deployed at a specific point in time on this compliance activity, HMRC track this using Staff Year Usage (SYU), which shows the resource used averaged out over a financial year.</p><p> </p><p>In total in 2019-20, HMRC used 176 staff years on this activity. Year to date in 2020-21 (end of January 2021), HMRC have used 150 staff years on this activity.</p><p> </p><p>HMRC expect to use the same level of staff years on this activity in 2021-22.</p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
156614 more like this
156615 more like this
question first answered
less than 2021-02-25T16:33:58.437Zmore like thismore than 2021-02-25T16:33:58.437Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1287975
registered interest false more like this
date less than 2021-02-22more like thismore than 2021-02-22
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Business: Internet more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many individual data requests his Department has sent to online platforms on sellers using their service in each of the tax years (a) 2015-16, (b) 2016-17, (c) 2017-18, (d) 2018-19, (e) 2019-20 and (f) 2020-21 to date. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 156614 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-25more like thismore than 2021-02-25
answer text <p>The Government takes the issue of VAT evasion by overseas sellers on online platforms very seriously. In September 2016 the Government introduced new legal powers allowing HMRC to hold online marketplaces jointly liable for future VAT liabilities of non-compliant overseas sellers on their platforms.</p><p>One of HMRC’s methods for tackling this problem is to make both bulk and individual data requests of online marketplaces about the sellers on their platforms, to inform enquiries into any possible non-compliance.</p><p> </p><p>HMRC began making such requests after the introduction of the new powers in September 2016. Over time, the quality of the bulk data being provided by online marketplace platforms has improved, significantly reducing the need for HMRC to make additional data requests on individual sellers.</p><p> </p><p>As a result, the number of compliance enquiries HMRC have completed into overseas online sellers is not directly related to the number of individual data requests. In 2020-21, where there has been a significant reduction of individual data requests, the number of actual enquiries completed has increased from just under 7,000 in 2019-20 to more than 9,400 in 2020-21 so far.</p><p> </p><p>Where, following compliance enquiries using bulk or individual data and other information, HMRC have made an online marketplace liable for the future VAT of a non-compliant seller, the marketplace has the option instead to remove that seller and prevent them from selling on their platform. This significantly disrupts the trade of that non-compliant seller.</p><p>Number of data requests</p><p> </p><p>In order to inform enquiries about potential non-compliance by overseas sellers on online market places, HMRC send both bulk and individual data requests to online platforms. The number of bulk requests and individual requests on sellers using their service in each of the tax years specified are:</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Bulk</strong></p></td><td><p><strong>Individual</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>299</p></td></tr><tr><td><p>2017-18</p></td><td><p>9</p></td><td><p>1,556</p></td></tr><tr><td><p>2018-19</p></td><td><p>10</p></td><td><p>2,317</p></td></tr><tr><td><p>2019-20</p></td><td><p>7</p></td><td><p>2,684</p></td></tr><tr><td><p>2020-21 (to date)</p></td><td><p>7</p></td><td><p>80</p></td></tr></tbody></table><p> </p><p>HMRC did not make data requests prior to 2016, when new powers relating to online marketplaces were introduced. As explained above, with the quality of bulk data improving over time, HMRC have been able to improve their processes in 2020-21 and reduce their reliance on individual data requests while still completing more enquiries.</p><p>Revenue measured and sellers disrupted</p><p>Rather than ‘VAT recouped’, and in line with other compliance activity, revenue measured by HMRC when using their powers to tackle online marketplace sellers is tracked both in terms of the amount of revenue loss from the Exchequer that has been prevented (Revenue Loss Prevented, RLP) and the amount of VAT assessed and collected (Cash Collectable, CC). For this compliance activity, HMRC also track the number of non-compliant overseas sellers disrupted following removal from an online marketplace platform.</p><p> </p><p>HMRC began using the new powers introduced by the Government in September 2016 (and so no results are available for 2015-16). While HMRC started to disrupt non-compliant sellers in the first year the powers were introduced, results are primarily seen after compliance cases were concluded, starting in 2017-18. For the years requested, from 2016-17, the results are:</p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>CC (£m)</strong></p></td><td><p><strong>RLP (£m)</strong></p></td><td><p><strong>Sellers disrupted</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>0</p></td><td><p>40</p></td></tr><tr><td><p>2017-18</p></td><td><p>106</p></td><td><p>10</p></td><td><p>2,019</p></td></tr><tr><td><p>2018-19</p></td><td><p>34</p></td><td><p>86</p></td><td><p>3,977</p></td></tr><tr><td><p>2019-20</p></td><td><p>13</p></td><td><p>40</p></td><td><p>4,780</p></td></tr><tr><td><p>2020-21 (to Jan)</p></td><td><p>21</p></td><td><p>51</p></td><td><p>4,000</p></td></tr></tbody></table><p> </p><p>Officials working on the activity</p><p> </p><p>Rather than the number of Full Time Equivalent (FTE) employees deployed at a specific point in time on this compliance activity, HMRC track this using Staff Year Usage (SYU), which shows the resource used averaged out over a financial year.</p><p> </p><p>In total in 2019-20, HMRC used 176 staff years on this activity. Year to date in 2020-21 (end of January 2021), HMRC have used 150 staff years on this activity.</p><p> </p><p>HMRC expect to use the same level of staff years on this activity in 2021-22.</p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
156613 more like this
156615 more like this
question first answered
less than 2021-02-25T16:33:58.513Zmore like thismore than 2021-02-25T16:33:58.513Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1287976
registered interest false more like this
date less than 2021-02-22more like thismore than 2021-02-22
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Evasion: Internet more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many FTE officials were working predominantly or entirely on VAT evasion by overseas sellers on online platforms in (a) February 2020 and (b) February 2021; and how many are planned to be working in that policy area in (c) February 2022. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray remove filter
uin 156615 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-25more like thismore than 2021-02-25
answer text <p>The Government takes the issue of VAT evasion by overseas sellers on online platforms very seriously. In September 2016 the Government introduced new legal powers allowing HMRC to hold online marketplaces jointly liable for future VAT liabilities of non-compliant overseas sellers on their platforms.</p><p>One of HMRC’s methods for tackling this problem is to make both bulk and individual data requests of online marketplaces about the sellers on their platforms, to inform enquiries into any possible non-compliance.</p><p> </p><p>HMRC began making such requests after the introduction of the new powers in September 2016. Over time, the quality of the bulk data being provided by online marketplace platforms has improved, significantly reducing the need for HMRC to make additional data requests on individual sellers.</p><p> </p><p>As a result, the number of compliance enquiries HMRC have completed into overseas online sellers is not directly related to the number of individual data requests. In 2020-21, where there has been a significant reduction of individual data requests, the number of actual enquiries completed has increased from just under 7,000 in 2019-20 to more than 9,400 in 2020-21 so far.</p><p> </p><p>Where, following compliance enquiries using bulk or individual data and other information, HMRC have made an online marketplace liable for the future VAT of a non-compliant seller, the marketplace has the option instead to remove that seller and prevent them from selling on their platform. This significantly disrupts the trade of that non-compliant seller.</p><p>Number of data requests</p><p> </p><p>In order to inform enquiries about potential non-compliance by overseas sellers on online market places, HMRC send both bulk and individual data requests to online platforms. The number of bulk requests and individual requests on sellers using their service in each of the tax years specified are:</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Bulk</strong></p></td><td><p><strong>Individual</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>299</p></td></tr><tr><td><p>2017-18</p></td><td><p>9</p></td><td><p>1,556</p></td></tr><tr><td><p>2018-19</p></td><td><p>10</p></td><td><p>2,317</p></td></tr><tr><td><p>2019-20</p></td><td><p>7</p></td><td><p>2,684</p></td></tr><tr><td><p>2020-21 (to date)</p></td><td><p>7</p></td><td><p>80</p></td></tr></tbody></table><p> </p><p>HMRC did not make data requests prior to 2016, when new powers relating to online marketplaces were introduced. As explained above, with the quality of bulk data improving over time, HMRC have been able to improve their processes in 2020-21 and reduce their reliance on individual data requests while still completing more enquiries.</p><p>Revenue measured and sellers disrupted</p><p>Rather than ‘VAT recouped’, and in line with other compliance activity, revenue measured by HMRC when using their powers to tackle online marketplace sellers is tracked both in terms of the amount of revenue loss from the Exchequer that has been prevented (Revenue Loss Prevented, RLP) and the amount of VAT assessed and collected (Cash Collectable, CC). For this compliance activity, HMRC also track the number of non-compliant overseas sellers disrupted following removal from an online marketplace platform.</p><p> </p><p>HMRC began using the new powers introduced by the Government in September 2016 (and so no results are available for 2015-16). While HMRC started to disrupt non-compliant sellers in the first year the powers were introduced, results are primarily seen after compliance cases were concluded, starting in 2017-18. For the years requested, from 2016-17, the results are:</p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>CC (£m)</strong></p></td><td><p><strong>RLP (£m)</strong></p></td><td><p><strong>Sellers disrupted</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>0</p></td><td><p>40</p></td></tr><tr><td><p>2017-18</p></td><td><p>106</p></td><td><p>10</p></td><td><p>2,019</p></td></tr><tr><td><p>2018-19</p></td><td><p>34</p></td><td><p>86</p></td><td><p>3,977</p></td></tr><tr><td><p>2019-20</p></td><td><p>13</p></td><td><p>40</p></td><td><p>4,780</p></td></tr><tr><td><p>2020-21 (to Jan)</p></td><td><p>21</p></td><td><p>51</p></td><td><p>4,000</p></td></tr></tbody></table><p> </p><p>Officials working on the activity</p><p> </p><p>Rather than the number of Full Time Equivalent (FTE) employees deployed at a specific point in time on this compliance activity, HMRC track this using Staff Year Usage (SYU), which shows the resource used averaged out over a financial year.</p><p> </p><p>In total in 2019-20, HMRC used 176 staff years on this activity. Year to date in 2020-21 (end of January 2021), HMRC have used 150 staff years on this activity.</p><p> </p><p>HMRC expect to use the same level of staff years on this activity in 2021-22.</p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN
156613 more like this
156614 more like this
question first answered
less than 2021-02-25T16:33:58.577Zmore like thismore than 2021-02-25T16:33:58.577Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this