IEIM904300 - Reporting Process
The following general direction has force of law under Regulation 5(2) of The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023.
Platform Operators (POs) need to register as a digital platform operator and make a notification that they are a Reporting Platform Operator (RPO).
RPOs must create a digital platform report following the XML schema that has been developed and published by the OECD and submit a digital platform report on GOV.UK.
HMRC validation processes will ensure that submissions follow the schema rules (e.g. that mandatory fields have been completed, and that where formats are specified e.g. for dates or numerical values, that these have been followed). Where the validation processes are failed, the user will be notified, so that they can correct the errors and resubmit a corrected version.
Users will not be required to encrypt files before uploading. The system will encrypt the file at submission once the validation processes have been successfully completed.