Guidance

Digital platform reporting XML schema and supporting documents

Use the schema and supporting documents to create XML reports about sellers using your digital platform.

From:
HM Revenue & Customs
Published
24 October 2024
Last updated
29 January 2025 — See all updates

Documents

XML schema and supporting documents

ZIP, 25.2 KB

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Sample XML files

ZIP, 41.6 KB

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Business rules for submissions with error messages

ODS, 14.5 KB

This file is in an OpenDocument format

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Details

You can use the schema and supporting documents to report information about sellers using your digital platform to HMRC.

Read the reporting rules for digital platforms to check what information you need to collect and report.

You can choose to report for yourself or have an agent or third party report for you.

If you have questions about the schema email aeoi.enquiries@hmrc.gov.uk.

You can find more information about reporting rules for digital platforms on the OECD website.

Updates to this page

Published 24 October 2024
Last updated 29 January 2025 + show all updates

  1. The sample XML files attachment has been updated.

  2. The sample XML files attachment has been updated with more examples, realistic dummy data and explanatory comments for several of the elements.

  3. The business rules for submissions with error messages has been updated.

  4. The attachment 'Business rules for submissions with error messages' has been added.

  5. The email address for questions about the schema has been updated and the sample XML file page attachment has been replaced.

  6. First published.

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