Two consultations published on VAT: 1) Tackling fraud on goods sold online - update on split payment; 2) VAT fraud in labour provision in construction sector

21 March 2017

1) Tackling fraud on goods sold online: this call for evidence

A call for evidence seeking contributions on an alternative method to collect VAT known as split payment.

Alternative method of VAT collection - Call for evidence

This call for evidence is focused on how payment technology could be harnessed to extract VAT from online purchases at the point of purchase.

2) VAT fraud in labour provision in construction sector

Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.

Documents

Fraud on provision of labour in construction sector: consultation on VAT and other policy options

Organised fraud in labour provision within the construction sector presents a significant risk to the public revenue. This consultation will consider a range of policy options to prevent supply chain fraud in the sector, including a VAT reverse charge and changes to the qualifying criteria for gross payment status within the Construction Industry Scheme.

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