Policy paper

Reporting rules for digital platforms

This tax information and impact note is about new reporting rules for digital platforms.

• From: HM Revenue & Customs
• Published: 3 March 2021
• Last updated: 20 July 2023
  Show all updates

  1. 20 July 2023

     This tax information and impact note has been updated because the rules now cover the sale of goods, as well as the provision of services, the new enabling power for the regulations to be being made, and the new date on which the rules come into force.

  2. 3 March 2021

     First published.

Documents

Reporting rules for digital platforms

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Details

The measure introduces a power to enable regulations to be made. Regulations made under this power will require certain UK digital platforms to report information to HMRC about the income of sellers of services on their platform.