Draft notification to HMRC
Published 20 July 2026
© Crown copyright 2026
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/consultations/draft-legislation-better-use-of-new-and-improved-third-party-data/draft-notification-to-hmrc
The following sections (Mandatory notification; notification process; and ceasing to be a relevant person) has force of law under the Data-gathering (Ongoing Data) Regulations 2026.
Mandatory notification
The Data-gathering (Ongoing Data) Regulations 2026 introduce an obligation on for all relevant persons to notify HMRC in advance of being required to provide data under the Regulations.Under Regulation 16 (b) (i) there is an obligation for relevant persons to notify HM Revenue and Customs (HMRC) if it is within the scope of the reporting requirements.
The obligation to give advance notice is a one-off obligation.
The term ‘relevant person’ means the same as it does in regulation 2.
Notification process
The exact processes required for registration will be published once the portal has been built, and the guidance will be updated accordingly.
All relevant persons within scope will need to notify HMRC to carry out reporting. Failure to notify HMRC would result in a penalty under Paragraph 11 of Schedule 23 of the Finance Act 2026.
Any user acting on behalf of a relevant person may notify HMRC.
A user will need to provide their personal information and contact details, including:
- full name
- organisation name
- business address
- business telephone number
- business email address
The user will need to provide the following information about the relevant person:
- name
- registered office address
- business name (if applicable)
- telephone number
- email address
- ‘trading as’ name (if applicable)
A user may notify HMRC more than once if required (for example, if the user is an agent who has agreed to report on behalf of multiple relevant persons) and can do this by repeating the process.
Once a relevant person has notified HMRC, the user should be able to report as necessary.
Ceasing to be a relevant person
Relevant persons who cease to carry on the business by virtue of which they are relevant persons may notify HMRC of their cessation.
Under Regulation 7(2), a relevant person ceases to be a relevant person where it meets certain conditions and gives a notice satisfying HMRC of that fact. Under Regulation 7(5), the notice must be given in the form and manner specified by HMRC in a published notice. This notice sets out the form and manner of such a notice.
A user should notify HMRC using the same service they have been using to report data whilst in scope. The notification to HMRC that reporting requirements will cease should contain the following information:
- why a relevant person has ceased to fall within scope of the reporting obligation
- when that relevant person’s last reportable period will be
- any additional information which HMRC may find helpful, for example if there may need to be amendments to the final submitted datasets, why this might be the case, and when those amendments could be expected to be made by the user
Relevant persons will still need to provide HMRC no later than 14 days after the cessation date annual/quarterly data for the year/quarter within the cessation date which you otherwise would have had to provide.
Guidance
Penalties for failure to notify HMRC
All relevant persons must notify HMRC by no later than one month before the end of the first tax year in relation to which the relevant person will be required to provide annual ongoing data, or the first quarterly data period in relation to which the person will be required to provide quarterly ongoing data, whichever is the earlier.
A failure to comply with notification requirements may result in a penalty of up to £1,000.
Time limits for notification
All relevant persons must notify HMRC by no later than one month before the end of the first tax year in relation to which the relevant persons will be required to provide annual ongoing data, or the first quarterly data period in relation to which the person will be required to provide quarterly ongoing data, whichever is the earlier.
Relevant persons reporting Merchant Acquirer data, must notify HMRC before the start of the first month in relation to which the Merchant Acquirer will be required to provide monthly ongoing data. There must be a separate notification for each relevant person.