ACCA welcomes the opportunity to respond to the consultation issued by HMRC on Extending VAT online marketplace liability to combat non-compliance. ACCA has over 100,000 members working in accountancy and finance roles across the UK. As a chartered professional body, we operate in the public interest; our members operate across a broad range of sectors, public and private, from micro businesses to large firms.

We recognise the Government’s objective to combat VAT fraud and non-compliance. This includes making online marketplaces more accountable for ensuring that sellers using their platforms comply with VAT obligations. However, we have a number of significant concerns and observations about HMRC’s proposed approach.

To read the response in full, please download the response document found on this page.