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Digital platform operators ― reporting on platform users

Digital platform operators ― reporting on platform usersThis guidance note sets out the requirements for digital platform operators to collect, verify and report information to HMRC about the users of their platform on websites and mobile apps.From 1 January 2024, certain UK digital platforms are required to collect, verify and report information to HMRC about the sellers of goods and services using their platforms. HMRC will then exchange the information with other participating tax authorities for the jurisdictions where the sellers are tax resident. The platform operator will also provide a copy of the information to the taxpayer to help them comply with their tax obligations. The first reports are due by 31 January 2025 at the latest and platform operators should, in the interim, draft an internal strategy for complying with their obligations. They may also need to consider whether changes are required to their terms and conditions to include requirements for users of their platforms to provide certain information and to verify its accuracy if requested. The rules are set out in The Platform Operators (Due Diligence and Reporting Requirements) Regulations, SI 2023/817 as allowed under F(No 2)A 2023, s 349(f).The measures implement the following OECD model rules:•the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy and a Code of Conduct issued in July 2020 (described as Model Rules (2020) below)•the Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of