Consultation outcome

Reporting rules for digital platforms

• From: HM Revenue & Customs
• Published: 30 July 2021
• Last updated: 20 July 2022 — See all updates

This consultation has concluded

Read the full outcome

Reporting rules for digital platforms: summary of responses

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Detail of outcome

The government is publishing a document summarising responses to the consultation on the implementation of the Organisation for Economic Co-operation and Development (OECD) Model Reporting Rules for Digital Platforms, which require digital platforms to report details of the income of sellers on their platform to the tax authority and to the sellers.

The consultation ran from 30 July 2021 to 22 October 2021. A total of 28 written responses were received from platforms, advisers, representative bodies and sellers. Most respondents were supportive of the proposals put forward in the consultation document, although opinions varied on some specific issues. The government is grateful for the insight and advice that respondents have provided.

The government will publish draft regulations to implement the new reporting rules for an 8-week technical consultation in September.

The new rules will apply from 1 January 2024 which means platforms will be expected to collect information from 1 January 2024, with the first reports due by 31 January 2025.

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Original consultation

Summary

The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.

This consultation ran from
9am on 30 July 2021 to 11:45pm on 22 October 2021

Consultation description

Following the announcement at Spring Budget 2021, the government is consulting on the implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Model Reporting Rules for Digital Platforms.

From January 2024, these rules will require platforms to report information about the income of sellers providing goods and services to help sellers get their tax right and to enable HMRC to detect and tackle non-compliance.

The consultation sets out the details of the rules and seeks views on the government’s implementation, including on optional elements of the rules. The government welcomes input from a wide range of stakeholders to ensure the rules are implemented proportionately and effectively.

Documents

Reporting rules for digital platforms - consultation

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Published 30 July 2021
Last updated 20 July 2022 + show all updates

1. 20 July 2022

   Published detail of outcome and summary of responses.

2. 30 July 2021

   First published.