Dear Sir or Madam
New measures were introduced by HMRC for some businesses established overseas that are required to be registered forVATin the UK. With these new measures, we may:
· direct a business to appoint a VAT representative in the UK
· require a business to provide a security to HMRC
· rule that an online marketplace provider and/or a UK VAT representative are jointly and severally liable, together with the business, for any UK VAT debts that become due.
You can find more information on the New Measures by visitingwww.gov.ukand searching for ‘overseas businesses using an online marketplace to sell goods in the UK’.
After reviewing your VAT returns I am emailing to request sales and purchase records that make up the figures submitted on your VAT return and to include an activity report from Amazon showing all sales from the date you began to trade until your latest VAT period. Please see the letter attached which explains exactly what I need.
If you are not sure how to locate your Amazon Summary reports, you can get to them by following these steps:
1. Log into your account and click on Reports
2. Then Payments
3. Then Data Range reports
4. The generate reports
5. And select summary report.
Please provide this information within the next 7 days(10/04/18) if I do not have a response to my request for the above records this may result in a notification being issued to your online market place of your non-compliance.This may result in you being removed from this marketplace.
Please ensure you include our reference in your reply and correspond in English using £ sterling currency.
Please read and acknowledge the email disclaimer below. Please inform me if you do not wish to correspond by email.
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Confidentiality/privacy - there is a risk that email sent over the internet may be intercepted.
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Your confirmation that you acknowledge the foregoing would be appreciated. This confirmation will be held on file and will apply to all future email correspondence until we are notified otherwise.
Yours sincerely
S.Davies
Online Selling Compliance Team
HM Revenue and Customs
BX9 1LE
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