Part of Oral Answers to Questions — Prime Minister – in the House of Commons at 12:00 am on 29 March 2017.
Perhaps the hon. Gentleman should have listened to the announcement that my right hon. Friend the Chancellor made in the Budget, when he indicated that he would delay the introduction of the change for a year for the smallest businesses below the VAT threshold. It is right that Her Majesty’s Revenue and Customs tries to move to a greater digitisation of how it operates, enabling it to provide a better service to those who are completing their forms. We should always remember that aspect of what is being proposed.