To ask Her Majesty’s Government, further to the Written Answer by Lord O’Neill of Gatley on 8 December (HL3854), what were the dates of the last three written communications from HMRC to Trading Standards about VAT fraud among online traders operating from abroad, including email, and to what persons at what offices they were addressed.

HM Revenue & Customs does not disclose communications it has with its enforcement partners, or the content of those communications, to avoid compromising sensitive policy and operational activities.