Manage your digital platform reporting
Use this service to add platform operators, add report notifications, and submit reports to HMRC about sellers using your digital platform.
Use this service to manage your account after you register as a reporting platform operator.
You can:
- submit a report
- add or change a platform operator
- add or change a reporting notification to tell HMRC if you’re a reporting or excluded platform operator
- add or change a reporting notification about the type of due diligence you choose
- change your contact details
- add team members
- tell HMRC that another platform operator will report for you (assumed reporting)
Submit a report to HMRC
What to report
If you are a reporting platform operator, you need to tell HMRC about sellers who both:
- actively supply or are paid for goods or services on the platform
- live in the UK or another country following the rules (Reportable Jurisdictions)
Find a list of Reportable Jurisdictions.
It’s your responsibility to make sure due diligence is done correctly, even if you use a third-party. Check what information you need to collect and what due diligence you need to carry out.
When to report
The rules for reporting started from 1 January 2024.
You must submit your report successfully to HMRC by 11:59pm on 31 January for the previous reporting period. For example, you need to collect information for the year 1 January 2024 to 31 December 2024 and report it by 31 January 2025.
You also need to give a copy of any reported information to the seller by this deadline. This will help them if they have to fill in a tax return.
You should keep your own record of everything sent to HMRC, especially if you’re using a third-party reporter.
What you need to do
You’ll need to upload an XML file to the service to report seller information. An XML is a file format like PDF, CSV, or TXT.
You can also use a third-party software provider to create your XML files.
To report information about sellers, you must use the digital platform reporting XML schema, supporting documents and business rules. Check your XML file against the schema before uploading to prevent a failed submission.
You do not need to encrypt files before uploading. The system will encrypt the file upon submission after our checks are complete.
When you submit your data in XML format, we’ll check it to make sure it fits the schema and follows the business rules.
You will be notified if the file does not pass these checks. You’ll need to correct the file and resubmit it.
The file size can be up to 100MB. Large XML files may take up to 2 days to be checked after submission.
Your report needs to pass our checks by 11:59pm on 31 January to be considered a successful submission, otherwise you may be charged a penalty for late reporting.
If you’re a third-party reporter
You’ll need details of the platform operator you’re reporting for, including their:
- name
- address
- telephone number
- email address
- tax identification number (for example, a company registration number)
How to manage your account
You’ll need to sign in to use this service. You’ll need the Government Gateway user ID and password you used when you registered.
Agents must use individual or organisation credentials, not agent credentials.
Platforms with more than one operator holding seller information can use assumed reporting, where they choose another platform operator to submit reports for them — for example if you’re part of the same corporate group or you have contractual ties to one another.
You must still register to tell HMRC if another platform operator will make your submissions.
Online services may be slow during busy times. Check if there are any problems with this service.
Updates to this page
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A reminder to check the XML file against the schema to prevent failed submissions has been added.
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First published.