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Lord Lucas to ask His Majesty's Government when marketplaces and online retailers collect VAT under legislation introduced in 2021, how does HMRC ensure the VAT collected is actually handed over to HMRC; and what audit process and checks and balances are in place for allowing this proxy arrangement.  HL1996

Question HL1996: tabled on 29 January 2024 and due for answer by 12 February 2024

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Question text

Lord Lucas to ask His Majesty's Government when marketplaces and online retailers collect VAT under legislation introduced in 2021, how does HMRC ensure the VAT collected is actually handed over to HMRC; and what audit process and checks and balances are in place for allowing this proxy arrangement.  HL1996
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