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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.