Consultation outcome

Online platforms’ role in ensuring tax compliance by their users

• From: HM Revenue & Customs and HM Treasury
• Published: 13 March 2018
• Last updated: 7 November 2018 — See all updates

This was published under the 2016 to 2019 May Conservative government

This consultation has concluded

Read the full outcome

The role of online platforms in ensuring tax compliance by their users: summary of responses

PDF, 127 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

This response summarises the submissions received to the consultation and sets out the government’s next steps, including using new technology to improve the guidance available for those who make money using online platforms.

---

Original consultation

Summary

The government will explore how online platforms could work with HMRC and taxpayers to help people who make money through the platforms understand and meet their tax obligations.

This consultation ran from
midday on 13 March 2018 to 11:45pm on 8 June 2018

Consultation description

Online platforms and marketplaces are good for the economy and for consumers, who benefit from lower prices and more choice. However, some people who earn money from using these platforms may never have earned money without an employer to act as an intermediary between them and HMRC before, and can find it difficult to understand and meet their tax obligations.

Most people want to comply with their tax obligations and the government believes the system should help them, but limit opportunities for the minority who seek to avoid paying their fair share.

This call for evidence aims to help government learn more about this area, including about the relationships between platforms and their users and the steps some platforms are already taking to help their users understand and meet tax obligations. It also outlines some measures taken by overseas tax authorities and seeks evidence on the impact of those.

Documents

The role of online platforms in ensuring tax compliance by their users

PDF, 286 KB, 17 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 13 March 2018
Last updated 7 November 2018 + show all updates

1. 7 November 2018

   Added summary of responses and outcome details.

2. 13 March 2018

   First published.