To ask the Chancellor of the Exchequer what evaluation he has made of the abuse of accommodation address agencies by perpetrators of fraud relating to (a) taxes, (b) customs and excise and (c) other criminal activity relating to the responsibilities of his Department. (156594)

HMRC undertakes research to establish whether accommodation addresses are exploited by fraudsters that covers various areas of the Department's activities. However, providing a full analysis would require reference to current criminal casework and intelligence, which is not in the public interest.