Reporting Rules for Digital Platforms - Screening Equality Impact Assessment
Published 30 December 2024
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This publication is available at https://www.gov.uk/government/publications/reporting-rules-for-digital-platforms-rrdp/reporting-rules-for-digital-platforms-screening-equality-impact-assessment
Project objectives
The project will deliver an electronic service for platform operators subject to the UK rules so they can meet their obligations as set out in UK regulations to:
- subscribe to the digital reporting service
- identify themselves as reporting platform operators
- submit data using the specified schema
The project will build the capability to:
- enable HMRC to send and receive data from those international jurisdictions who have agreed to implement equivalent Reporting Rules for Digital Platforms
HMRC will:
- receive data from UK platforms about sellers resident in the UK and other countries signed up to the rules
- exchange data about non-UK sellers with other tax authorities that have signed up to the rules
- and will receive data about UK sellers in return from those tax authorities
This will help HMRC to tackle tax evasion by checking whether taxable income reported by platforms has been properly declared.
Customer groups affected
Digital Platform Operators
What qualifies as a digital platform
Software, such as a website or application (‘app’), is a platform if both these apply:
- it connects sellers to customers to supply goods or services
- the amount paid to sellers for goods or services is known or can be easily found out
Examples of services include:
- taxi and private hire
- food delivery
- finding freelance work
- letting of short-term accommodation
Reportable sellers
A reportable seller on a digital platform might:
- provide personal services, like delivering food, driving a taxi, or freelancing
- rent out property or transport
- sell goods
Details will not be reported if the seller:
- makes fewer than 30 transactions for the sales of goods
- receives less than 2,000 euros (about £1,700) for those sales
Digital Platform Operators in the UK will submit details of reportable sellers’ income from selling goods or services on their platform to HMRC.
Where a digital platform needs to share a person’s data with HMRC, they must also send a copy to the seller by 31 January 2025.
What customers will need to do
What customers need to do because of the change
Digital Platforms Operators will need to:
- collect and verify details of sellers using their platforms
- register and subscribe to the service
- report the required information to HMRC using the service
- give sellers a copy of the reported details
How customers will access this service
Digital Platform Operators will access this service via the new ‘Digital Platform Reporting Service’. This will be hosted on GOV.UK.
When customers need to do this
Digital Platform Operators were required to start collecting data from their sellers from 1 January 2024.
The service will be open for registration, subscription, and submission on 1 January 2025.
Digital Platform Operators must register, subscribe, and submit the required information to the service by the 31 January 2025.
Assessing the impact
We assessed the impact on those in protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act: racial groups, sex, gender reassignment, sexual orientation, age, religion or belief, pregnancy and maternity, marriage and civil partnership, people with dependants and those without (carers), and political opinion (in Northern Ireland only).
There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups (listed above). Extra support will be provided as required.
Disabled
Impact on customers
Minor impact: The Digital Platform Reporting Service will be digital, and there will be a helpline for digital platforms available for those needing help.
Proposed mitigation
The Digital Platform Service will meet standard Web Content Accessibility Guidelines (WCAG) accessibility standards.
People who use different languages (Including Welsh Language and British Sign Language)
Impact on customers
The Organisation for Economic Co-operation and Development (OECD) schema is not currently available in Welsh.
Proposed mitigation
Due to a limited level of identified customer need the OECD Schema will not be available in Welsh.
If required, the Welsh Translation Language team will support the user to use the service.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group. None have been identified within the scope of this project.
A full Equality Impact Assessment is not recommended.