Critics have lashed out after it emerged Amazon's main UK division paid no corporation tax for the second year in a row.
The online giant picked up a £7.7million tax credit as it benefited from a Government scheme rewarding its investment in infrastructure - including its use of robots.
It has sparked claims it has been able to undercut smaller businesses.
New accounts filed at Companies House reveal Amazon UK Services was spared paying corporation tax thanks to Mr Sunak's "super-deduction" scheme, brought in while he was Chancellor.
It rewards businesses that plough cash into helping them expand, but detractors say Amazon would have done so anyway without the incentives.
Paul Monaghan, chief executive of the Fair Tax Foundation, fumed: “Over the last decade, Amazon has grown its market domination across the globe on the back of income that is largely untaxed – allowing it to unfairly undercut local businesses that take a more responsible approach.
"We now have a situation where Amazon UK Services is not only not paying tax, but is being handed tax credits for investment that almost certainly would have happened anyway.
"Tax credits for old rope, if you will. These super-deductions have not only wiped out the corporation charge for the last two years but will likely do so again in 2023 and possibly 2024.”
The scheme allows firms to offset 130% of their investment spending on costs such as machinery that allows them to grow their output for two years from April 2021.
In the first year Amazon had a credit of £1.13million.
Other parts of the company did, however, pay corporation tax.
An Amazon spokesman said: “Last year we made a UK tax contribution of £3.6 billion, making us one of the top 15 taxpayers when compared to the PwC 100 Group of UK companies.
"Amazon UK Services is only a small part of our business, and when you look across all our UK companies we paid corporation tax last year.
"The reduction in tax for Amazon UK Services specifically is a result of our significant capital investments in the UK.”
Amazon revealed it paid £781 million in direct taxes last year - a jump of more than £130 million from 2021.
Including indirect taxes like VAT, Amazon said it paid more than £3.6 billion in total contributions last year.
It came as Amazon saw its revenues surge to a new record high of £24 billion, an increase of £1 billion year-on-year.
The business has invested more in infrastructure as it continued its growth across the UK.
More than £1.6 billion was spent on investments including fitting warehouses with the latest robotics technology, and opening a new development centre in Swansea in Wales.
