Guidance
Compliance checks: Penalties for digital platform operators — CC/FS98
This factsheet explains the penalties HMRC may charge digital platform operators for not meeting their reporting obligations.
Documents
Details
This factsheet explains the types of penalties HMRC may charge if you do not meet your obligations as a digital platform operator in the UK.
It also includes information about:
- where to find guidance on registering with HMRC and your reporting obligations
- your rights if we’re considering charging you a penalty
- what happens if you deliberately give us false information
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.