IEIM900100 - Commencement

The reporting rules commenced in the United Kingdom on 1 January 2024.

Platform operators that are within the scope of the rules will have to start carrying out the due diligence, record keeping and other obligations specified in the regulations from 1 January 2024.

The required information must be reported by 31 January following the end of the reporting period. This means the reports for the first Reportable Period of 1 January 2024 to 31 December 2024 will be due by 31 January 2025.