Open consultation

Online platforms’ role in ensuring tax compliance by their users

Summary

The government will explore how online platforms could work with HMRC and taxpayers to help people who make money through the platforms understand and meet their tax obligations.

This consultation closes at

Consultation description

Online platforms and marketplaces are good for the economy and for consumers, who benefit from lower prices and more choice. However, some people who earn money from using these platforms may never have earned money without an employer to act as an intermediary between them and HMRC before, and can find it difficult to understand and meet their tax obligations.

Most people want to comply with their tax obligations and the government believes the system should help them, but limit opportunities for the minority who seek to avoid paying their fair share.

This call for evidence aims to help government learn more about this area, including about the relationships between platforms and their users and the steps some platforms are already taking to help their users understand and meet tax obligations. It also outlines some measures taken by overseas tax authorities and seeks evidence on the impact of those.

Documents

The role of online platforms in ensuring tax compliance by their users

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

onlineplatforms.callforevidence@hmrc.gsi.gov.uk

Write to:

Alistair Sutcliffe
HMRC
Room 3/45
100 Parliament Street
London
SW1A 2BQ

Published 13 March 2018