To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the potential merits of HMRC using internet service provider data to calculate and process (a) VAT and (b) corporation tax.
13 February 2018
HMRC has a comprehensive set of data-gathering powers which it uses for a range of compliance and operational purposes. They gather data from a range of intermediaries and third parties, operating both online and in the traditional economy. HMRC keeps both its powers and its use of them under review.