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Background

Under the anti-avoidance provisions, HMRC has introduced joint and several liability under which the customer can be held liable to pay the VAT that should have been paid by the seller. This provision only applies where there is a supply of goods and services where there is widespread fraud that commonly involves missing trader VAT fraud.

As missing trader VAT fraud generally involves the wholesale of the specified goods and their removal from the UK, it is highly unlikely that manufacturers or retail suppliers of the specified goods will be affected by these rules.

What goods are subject to the joint and several liability provisions?

According to HMRC guidance, the following goods are subject to the joint and several liability provisions:

1. •

   telephones and any other equipment, including parts and accessories, made or adapted for use in connection with telephones or telecommunications

2. •

   computers and any other equipment,