The HMRC digital platform reporting service — insolvency practitioner bulletin 11 (2024)
Published 23 July 2025
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What you need to know
The UK signed up to the Organisation for Economic Co-operation and Development (OECD) Model Reporting Rules for Digital Platforms from 1 January 2024.
Anyone who manages, or works within, a digital platform in the UK must follow the guidance and reporting rules for digital platforms.
This includes insolvency practitioners appointed over a digital platform operator. If you need to report to HMRC, you must use the digital platform reporting service.
Further questions
If you have any questions about this insolvency bulletin, direct them to R3 or your representative group who will take them forward with HMRC.