Register to carry out digital platform reporting
Who needs to register to report as a digital platform operator, and what you must do before you register.
Who should register
You will need to register with HMRC if you operate a qualifying digital platform, and one of the following applies:
- you reside in the UK
- you are managed under UK laws
- your business is managed in the UK
What you need to do
You need to register to use the service to tell HMRC that you’re either:
- a reporting platform operator and will report
- an excluded platform operator and will not report
You may have to pay a penalty if you do not register with HMRC by the 31 January reporting deadline.
Check if you need to register.
How to register
To register, you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register.
You’ll be asked to give contact details for one or two people or teams within your business who can answer questions about your reports.
You will need an administrator to register if your business uses different access levels. They can then add team members to the service within your business tax account.
Agents must use individual or organisation credentials, not agent credentials.
Platforms with more than one operator holding seller information can use assumed reporting, where they choose another platform operator to submit for them — for example if you’re part of the same corporate group or you have contractual ties to one another. You must still register to tell HMRC if another platform operator will make your submissions.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve registered
You need to manage your digital platform reporting account to:
- add your business as a platform operator
- let HMRC know you’re a reporting platform operator by adding a notification and submit reports to HMRC about sellers on your platform
- let HMRC know if you’re an excluded platform operator by adding a notification
You should keep your own record of everything sent to HMRC, especially if you’re using a third-party reporter.