Guidance

Register as a digital platform operator

Find out how to register with HMRC if you run a digital platform.

Who should register

You will need to register with HMRC if you run a digital platform and one of the following applies:

  • you reside in the UK
  • you are incorporated under UK laws
  • your business is managed in the UK

Check if you need to register as a digital platform operator.

When to register

You need to register with HMRC by 31 January after the end of the reportable year as:

  • a reporting platform operator if you are reporting sellers
  • an excluded platform operator if you are not reporting sellers

You only need to register if you are a reporting platform operator or an excluded platform operator.

You may have to pay a penalty if you do not register with HMRC by 31 January.

What you’ll need

You’ll be asked to give contact details for one or two people or teams within your business who can answer questions about your reports.

You will need an administrator to register if your business uses different access levels. They can then add team members to the service within your business tax account.

Agents must use individual or organisation credentials, not agent credentials.

Platforms with more than one operator holding seller information can use assumed reporting. This is where they choose another platform operator to submit for them — for example if they are part of the same corporate group or they have contractual ties to one another. You must still register to tell HMRC if another platform operator will make your submissions.

How to register

You’ll need to sign in to register as a digital platform operator. If you do not already have sign in details, you’ll be able to create them when you register.

Register now

Online services may be slow during busy times. Check if there are any problems with this service.

After you’ve registered

You will need to add your business and a notification to your account.

  1. Add your business as a platform operator on your digital platform reporting account.
  2. Add a notification as an excluded platform operator or a reporting platform operator on your digital platform reporting account.

If you are a reporting platform operator, you need to collect and verify information about your sellers to report to HMRC.

You should keep your own record of everything sent to HMRC, especially if you’re using a third-party reporter.

Updates to this page

Published 30 December 2024

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