IEIM903310 - Deregistering a Platform Operator
There may be circumstances in which a user may wish to deregister a Platform Operator (PO) from the reporting system. For example, a PO’s business model may change such that they are no longer in scope of the reporting rules.
Whilst it is possible for a PO to be deregistered, once they have deregistered, it will no longer be possible for the PO to submit any further reports, including amendments.
A PO may therefore instead wish to contact the AEOI Enquires mailbox (aeoi.enquiries@hmrc.gov.uk) to update HMRC of their situation and seek further technical advice around the deregistration process for their specific circumstances.