VAT evasion by overseas online retailers

The NAO is carrying out an investigation looking at the risk of VAT (Value Added Tax) evasion by overseas online retailers. The investigation focuses on HM Revenue & Customs’ (HMRC’s) role in administering the UK VAT system, including managing and reducing risks to the collection of tax revenue. The investigation will examine: how this particular type of tax evasion can occur; estimates of the size of the problem; how and when HMRC has responded to this particular type of tax evasion; and HMRC’s plans to keep this type of evasion in check in the future.

If you would like to provide evidence for our investigation please email the study team on, putting the study title in the subject line. The team will consider the evidence you provide; however, please note that due to the volume of information we receive we may not respond to you directly. If you need to raise a concern please use our contact form.