Customs

Summary

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

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Timeline

1. 18 May 2026

   Written question

   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

   Source: Commons

2. 27 May 2026

   Answer

   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...

   Source: Written answer

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• · Treasury · Answering body

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