IEIM903200 - Notifications
All Reporting Platform Operators (RPOs) and Excluded Platform Operators (EPOs) must notify HMRC. In addition, if appropriate, RPOs will need to notify HMRC if they wish to carry out due diligence on Active Sellers only.
Once the notification has been made it will remain valid until the Platform Operator (PO) makes an alternative notification. This means that there is no requirement for annual notifications.
For example, if a PO has given notification to HMRC that it is an EPO and maintains the EPO status for the following year(s) it does not need to give notice to HMRC of its EPO status for each subsequent year it remains an EPO. If the PO’s status changes from EPO to RPO, then the PO must give notice to HMRC that it is an RPO and the previous EPO notification is superseded.
An RPO will be required to tell HMRC that another RPO will be reporting on its behalf and provide the details of that other RPO (see 904400 for more details).