To ask Mr Chancellor of the Exchequer, what guidance he has issued to small businesses on adherence to VAT legislation.

HM Revenue and Customs (HMRC) provides a wide range of guidance for all businesses on VAT legislation and their tax obligations at:

www.gov.uk/business-tax/vat

This includes guidance on VAT simplification schemes for small businesses.

HMRC provides additional guidance and support through VAT webinars specifically tailored to meet the needs of small businesses. These cover key areas such as VAT registration, how to keep business records, what to charge VAT on and how and when to pay VAT to HMRC.

VAT webinars are delivered live, where attendees have the opportunity to ask HMRC Business Advisors questions, and are also available online as recorded versions so businesses can access them at any time and are supported by downloadable frequently asked questions.