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Question follow-through · 124979

VAT: Registration

To ask the Chancellor of the Exchequer, with reference to section 48(1) of the Value Added Tax Act 1994, how many times HMRC exercised the power to direct a non-established taxable person to appoint a UK-based VAT representative in each of the last five f

answeredTreasury

About this written question

A written question asks a government minister for information in writing. Parliament publishes the question and any answer.

Answering body
Treasury
Tabled
10 Apr 2026
Target answer date
14 Apr 2026
Answer
20 Apr 2026 · 10 calendar days after tabling

Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.

More questions by this MP on Economy and business

Shared topic keywords suggest a connection; they do not establish a follow-up.

Votes on this topic

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Recorded timeline

  1. 10 Apr 2026

    Question tabled

    To ask the Chancellor of the Exchequer, with reference to section 48(1) of the Value Added Tax Act 1994, how many times HMRC exercised the power to direct a non-established taxable person to appoint a UK-based VAT representative in each of the last five f

  2. 14 Apr 2026

    Target answer date

    Date supplied by the official written-questions record.

  3. 20 Apr 2026

    Answer published

    HMRC does not routinely record the requested information and therefore is unable to provide data on the number of directions made to non‑established taxable persons to appoint a VAT representative.

Open official record

Official data retrieved 28 Sept 2026.

Later records

Possible follow-up questions

Strong links require the same MP, department and exact heading. Other same-department questions are shown as unreviewed candidates, not as confirmed follow-ups. No debate link is asserted unless a stable source relationship exists.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Fuels: Excise Duties

15 Apr 2026 · To ask the Chancellor of the Exchequer, if she will introduce a time-limited rebate on fuel duty for public transport providers and essential users in the road haulage sector.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Bank Services: Post Offices

16 Apr 2026 · To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of co-locating community banking representatives within post offices.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

VAT: Tax Evasion

20 Apr 2026 · To ask the Chancellor of the Exchequer, what recent estimate her Department has made of the level of loss to public finances of VAT non-compliance by overseas retailers through online marketplaces.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Fuels: Excise Duties

23 Apr 2026 · To ask the Chancellor of the Exchequer, what estimate she has made of the revenue raised from fuel duty between January and April (a) 2026 and (b) 2025; and if she will consider offering targeted support to the road haulage sector.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Customs: Digital Technology

23 Apr 2026 · To ask the Chancellor of the Exchequer, with reference to the Customs Declaration Service and its Bulk Import Reduced Data Set, how many entries were logged under Customs Procedure Code 0020 21V in each year since 2022.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

VAT: Non-payment

23 Apr 2026 · To ask the Chancellor of the Exchequer, how many non-established taxable persons liable to be registered for VAT under Schedule 1A to the VAT Act 1994 have an overdue VAT bill.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

VAT: Non-payment

23 Apr 2026 · To ask the Chancellor of the Exchequer, what the value is of overdue VAT owed by non-established taxable persons registered for VAT under Schedule 1A to the VAT Act 1994.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Customs: Digital Technology

18 May 2026 · To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026 to question 129483, how many (a) individual consignments and parcels were covered by BIRDs declarations under CPC 0020 21V submitted via the Customs Declaration Service

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Customs: Digital Technology

18 May 2026 · To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026 to question 129483, what (a) the declared trade value of goods imported under BIRDs declarations across all procedure codes and both CDS and CHIEF, (b) HMRC's estimate o

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Customs: Digital Technology

18 May 2026 · To ask the Chancellor of the Exchequer, how HMRC reconciles BIRDs import declaration data with (a) online marketplace order data, (b) VAT returns submitted by sellers and marketplaces and (c) the Customs Declaration Service consignee and importer data for

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Customs: Digital Technology

18 May 2026 · To ask the Chancellor of the Exchequer, how many BIRDs declarations submitted in each year between 2022 and 2025 were associated with (a) UK-incorporated companies that had been registered at Companies House for fewer than 24 months at the time of submiss

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Customs: Digital Technology

18 May 2026 · To ask the Chancellor of the Exchequer, how many BIRDs-authorised traders have had authorisation (a) suspended, (b) withdrawn, (c) reviewed following compliance investigations and (d) referred to HMRC's Fraud Investigation Service since the introduction o