ReportingCheck rulesif foryou need to carry out digital platformsplatform reporting

The UK is signed up to the Organisation for Economic Development (OECD) Modelmodel Reportingrules Rules for Digitalreporting Platforms.by platform operators. The reporting rules started in the UK from 1 January 2024.

If you manage or work within a digital platform in the UK, you may need to:

• collect and check information about sellers on the platform
• report details about sellers to HMRC

If youyou’re needa toseller, reportyou tocan HMRC,find you’llout needhow to use the digital platform reporting service.

What qualifies as a digital platform

Your app or website is a digital platform under the reporting rules if both thesethe following apply:

• it connects sellers to customers to supply goods or services (for example, taxi hire, food delivery, finding freelance work and letting short-term accommodation)
• you know or can easily find out the amount paid to sellers for goods or services

Examples of servicesa include: digital platform under the rules include:

• taxian online marketplace allowing users to buy and privatesell hire clothes
• fooda delivery 
• findingrental freelanceaccommodation work 
• lettingwebsite ofallowing short-termguest payments and which connects them to accommodation owners

TheseExamples rulesthat doare not applya ifdigital youplatform only:under the rules include:

• sell on a platform
• managewebsite aor platformapp aswhich aonly solelists trader
• sell your goods or servicesadvertises directlyproducts throughto yoursell
• a own website or app

If you’rethat aonly seller,redirects youor cantransfers findusers outto howanother thewebsite

software reportingthat rulesonly affect sellingprocesses goodspayments

software orthat servicesonly onhelps adesign digitaland platform.

maintain websites

Who needsshould to reportregister

You will need to reportregister informationwith to HMRC if you’reyou operate a reportingqualifying platformdigital operator.platform, Thisand includes any platform operator, except an excluded operator, where one of the following applies:

• you reside in the UK
• you are managed under UK laws
• youyour havebusiness ais placemanaged of management in the UK

AnYou excludeddo platformnot operatorneed isto oneregister whoseif entireyou business model either: only:

• doessell noton allowa sellersplatform
• manage toa profitplatform fromas received paymentsa sole trader
• hassell noyour reportableown sellers 

You’llgoods needor toservices usedirectly thethrough digitalyour platformown reportingwebsite serviceor app

You will need to tell HMRC if you’re:you are:

• a reporting platform operator and will report
• an excluded platform operator and will not report

YouAn doexcluded notplatform needoperator tois tellone HMRCwhose ifentire thesebusiness rulesmodel do not apply.either: 

Who

• actively needssupply reporting

Youor willare needpaid tofor reportgoods onor reportableservices sellers.on Thesethe are sellers that both:

platform
• live in the UK or another country following the rules (Reportable Jurisdictions)
• actively

Find supplyout orabout Reportable areJurisdictions.

A paidthird-party, forsuch goodsas oran servicesagent, can register and report on theyour platform behalf.

How to register

YouFind doout nothow to register to carry out digital platform reporting.

What you need to report

As ona certainreporting categoriesplatform ofoperator, lowyou riskneed sellersto iftell theyHMRC are:about reportable sellers.

You do not need to report on:

• entityentities sellerssuch (likeas acompanies, company)partnerships, trusts or charities with more than 2,000 property rentals per year on the platform platform
• governmententities entitysuch sellers
• entityas sellers,companies, partnerships, trusts or charities, or entities related to entities,these, whose shares are traded regularly on a stock exchange
• sellers owned by a government
• sellers making fewer than 30 sales of goods, and receiving less than 2,000 euros (approximately £1,700) for those sales in a year

Read the technical HMRC guidance for details.

WhatInformation you need tofor collectreporting

AsYou a reporting platform operator, you will need to: 

• collect information about sellers on your platform
• collect information about any property listed on your platform (if applicable) 
• verify the information collected (known as ‘due diligence’) 
• identify reportable sellers
• report information to HMRC

For individual sellers

You’llYou need their:

• full name
• mainhome address
• date of birth
• tax identification number (National Insurance number if they live in the UK)

You also need to know the country which issued their tax identification number.

For entityentities sellerssuch (such as companies)companies, partnerships, trusts or charities

You’llYou need their:

• legal business name
• main business address 
• tax identification number (company registration number for a UK company)

You also need to know the country which issued their tax identification number.

If the seller is a UK partnership, you’ll need their partnership Unique Taxpayer Reference (UTR) — a reference number from HMRC.

ThisYou isalso need to makereport surethe HMRCfollowing andif available to you:

• any other tax authoritiesidentification cannumber identify(like a VAT number) and where it was issued 
• the country the seller (orlives rentalin
• the property).total amount paid to the seller for the reporting year 
• the number of transactions the seller received payment for
• any fees, commissions, or taxes you have withheld or charged 
• bank account details to which amounts were paid

If the account details are different from the seller’s details, give the name of the account holder and other identifying details about them, like address and date of birth.

DueCarrying out due diligence

It’s your responsibility to make sure due diligence is done correctly, even if you use a third-party.

Due diligence for active sellers only

You can choose to carry out due diligence on active sellers only. Active sellers are those that supply or are paid for goods or services.services during the reportable period, which runs from 1 January to 31 December.

You’llIf you do this, you’ll need to telladd HMRCa usingreporting notification in the online reporting service if you want to dotell this.HMRC.

Extended time limits for due diligence on existingpre-existing sellers

When you first become a reporting platform operator, you have until the end of the second year to complete due diligence for pre-existing sellers.sellers, Thesewho sellersare mustthose who have been registered on your platform before you had to start reporting.

This gives you an extra year to collect and verify information for pre-existing sellers. 

You’llIf needyou todo usethis, theyou’ll onlineneed reporting service to telladd HMRCa ifreporting younotification willin use the extendedonline timereporting limitsservice for due diligence on existing sellers.

When to report

Youtell must submit your report to HMRC by 31 January for the previous reporting year.HMRC.

For example, youif needa toplatform collectoperator informationbecomes forsubject the year 1 January 2024 to 31the Decemberreporting 2024rules andon report1 July it2024, byits 31first Januaryreportable 2025.period is 2024.

YouThe alsodate needby towhich giveit amust copycomplete ofdue anydiligence reportedis:

• 31 informationDecember to2024 thefor sellersellers bywho thisregistered deadline.on Thisor willafter help1 themJuly 2024
• 31 ifDecember they2025 havefor tosellers fillwho inregistered abefore tax1 return. 
  July 2024

WhatWhen to report

YouThe needreporting torules reportstarted allin informationthe thatUK youfrom collect1 (readJanuary ‘What you need to collect’).2024.

You alsomust needsubmit toyour report thesuccessfully following if available to you:

• anyHMRC otherby tax11:59pm identificationon number31 (likeJanuary afor VATthe number)previous andreporting whereperiod itusing was issued 
• the countryonline thereporting sellerservice. livesFor in
• theexample, totalyou amountneed paid to thecollect sellerinformation for the reportingyear year 
• the1 numberJanuary of2024 transactionsto the31 sellerDecember received2024 payment for
• anyand fees,report commissions,it orby taxes31 youJanuary have2025.

  You withheldmust oruse charged 

• bankthe accountdigital detailsplatform toreporting whichXML amountsschema wereand paid

Ifsupporting thedocuments account details are different to thecreate seller,your givereport thefor namesubmission.

Large ofXML thefiles accountmay holdertake andup otherto identifying2 detailsdays aboutto them,be likechecked addressafter andsubmission. dateYour ofreport birth.

Howneeds to submitpass aour report

You’llmay needbe tocharged registera topenalty usefor thelate online service to submit a report.reporting.

AfterYou you’vealso registered, you’ll need to uploadgive ana XMLcopy fileof toany thereported serviceinformation to reportthe seller information.by Anthis XMLdeadline. isThis awill filehelp formatthem likeif PDF,they CSV,have orto TXT.fill Thisin is a digital file format for electronic reporting and exchanging information between tax authorities.return. 

Download the latest digital platform reporting XML schema.

Penalties

If you do not follow the rules, you may be charged 3 types of penalty:

• a penalty of up to £1,000 for not telling HMRC if you’re a reporting platform operator or excluded platform operator
• an initial penalty of up to £5,000 and a continuing penalty of up to £600 per day for not reporting by the 31 January yearly reporting deadline
• a penalty of up to £100 for each inaccurate, incomplete, or unverified seller’s record

If sellers do not cooperate, you may want to consider actions such as:

• limiting their access until you collect the information
• stopping them registering on your platform

Get more information

You can read:find out more about:

• detailedreporting HMRC guidance at ‘Reporting rules for digital platforms guidance’at IEIM900000 in the HMRC internalInternational manualExchange of Information Manual
• about the the OECD rules rules at at ‘Model rules for reporting by platform operators with respect to sellers in the sharing and gig economy’ on the the OECD website
• sellers websiteyou do not need to report on
• what is not a platform