Collection
Reporting sellers to HMRC if you're a digital platform operator
Check if you need to register with HMRC as a digital platform operator, the information you need from your sellers, and how to register and submit reports.
If you manage or work at 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
- send each seller a copy of their information that you submitted to HMRC
1. Get started
Check if you are a digital platform operator, and:
- register to report sellers to HMRC
- add your business as a digital platform operator
- notify HMRC that you are a digital platform operator
2. Collect and verify information that you need to report
Find out what information you need to collect and verify about sellers.
3. Create reports
Digital platform operators, software developers or agents for digital platform operators must use the schema and supporting guidance to create XML reports about sellers that meet submission requirements.
4. Submit your digital platform report and manage your account
Find out how to:
- submit reports to HMRC about sellers using your digital platform
- manage platform operators and notifications
Updates to this page
Published 19 September 2025