To ask Her Majesty's Government whether HMRC obtain data on the amount of goods that non-UK sellers on Amazon and eBay import into the UK; and if so, whether they reconcile that data with declared sales.
7 November 2017
HMRC cannot disclose details about named companies. HMRC expects intermediaries to give data to the department voluntarily upon request, and has statutory powers to require production of data where necessary.
HMRC uses data from intermediaries to identify cases where there is a risk that the taxpayer has failed to report, or has under-reported, their liability.