Customs
Commons · Question 2286 · Tabled 18 May 2026 · Treasury · Official record
Answered 27 May 2026
Question
Asked by Ben Lake
To ask the Chancellor of the Exchequer, how many UK VAT registration numbers have been identified as having been used in customs declarations submitted under PVA (Postponed VAT Accounting) after the registration was cancelled, and what steps HMRC took to
Answer
Answered by Dan Tomlinson, 27 May 2026
HMRC does not hold information on de-registered VRNs being used in customs declarations. Since June 2025 it has not been possible for entities who have cancelled their VAT registration to continue to use that registration number (VRN) to use Postponed VAT...