HMRC has collected an additional £200 million in VAT under the joint liability rules for internet sales introduced in September 2016.
Under these rules, if an overseas seller using an internet sales platform like eBay does not pay UK VAT, and the platform does not remove them from the site, the platform itself becomes liable to pay the VAT.
HMRC has launched 7,000 investigations resulting in 4,600 joint and several liability notices.
There has also been a surge in overseas registrations for UK VAT. [19.01]