Policy paper
Technical amendments to the reporting rules for digital platforms
This tax information and impact note sets out the impacts of 2 technical amendments being made to the reporting rules for digital platforms which came into effect on 1 January 2024.
Documents
Details
The reporting rules for digital platforms require platform operators in the UK to collect information about people selling goods and services through their platforms and report the information to HMRC.
The amendments set out in this tax information and impact note make sure that the rules operate in line with the policy intent by:
- removing a requirement to time apportion certain thresholds
- making sure that information on UK resident sellers is reported directly to HMRC