IEIM901820 - Reportable Jurisdiction

For the purposes of the UK reporting rules, a Reportable Jurisdiction is

• the UK, and
• any ‘Partner Jurisdiction’ with which the UK is exchanging the reported information (see 901810)

Reportable Jurisdictions determine which Sellers are Reportable Sellers (see 901620) since Reporting Platform Operators (RPOs) are required to report Sellers that are resident in a Reportable Jurisdiction or those who rent a property in a Reportable Jurisdiction (or are paid or credited in respect of it).

This is so that the information reported by RPOs is only exchanged with other jurisdictions that are interested in receiving that data about Sellers resident, or property located, in their jurisdiction, and have made appropriate agreements or arrangements to receive that data.