We asked HMRC about its joint consultation with the Department for Business & Trade on e–invoicing which it launched in February 2025. HMRC said e–invoicing has the potential to help businesses and build tax compliance into the way they run their business. We asked what was being covered in the consultation. HMRC said the consultation included asking businesses and customers about what information should be reported to HMRC.81 78 CTS0001 79 HM Revenue & Customs and Department for Business & Trade, Electronic invoicing: promoting e–invoicing across UK businesses and the public sector, February 2025, Section What is e–invoicing. 80 C&AG’s Report, para 3.12 81 Qq 26, 70 21