HMRC’s ‘one-to-many’ campaign targets online marketplace sellers to verify UK establishment

• HMRC is launching a one-to-many campaign to check the place of establishment of businesses selling via online marketplaces.
• The campaign is aimed at businesses registered at agent or serviced office addresses.
• HMRC wants these businesses to provide evidence that they are established in the UK.
• The campaign is part of HMRC’s efforts to prevent overseas traders from undercutting legitimate traders by not paying VAT.
• The letters are targeting businesses that HMRC suspects may not have UK establishment for VAT.
• The goal is to ensure that VAT records are up-to-date and that online marketplaces correctly apply VAT for overseas-based sellers.

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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