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Find out what seller information you need to collect and verify as part of your due diligence as a reporting platform operator.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Employment Appeal Tribunal Judgment of Lord Fairley on 21 January 2026.
Check if you need to register with HMRC as a digital platform operator, the information you need from your sellers, and how to register and submit reports.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
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