IEIM902530 - Application to Active Sellers only

Reporting Platform Operators (RPOs) can elect not to carry out due diligence on Sellers who do not carry on any activity and do not receive and Consideration during the Reportable Period, as they are not deemed to be active. This means that RPOs can collect and verify the required information only once a Seller becomes active and starts to carry out Relevant Activities.

If an RPO wishes to elect to only carry out due diligence on Active Sellers, it must inform HMRC of this by 31 January following the end of the Reportable Period in question. The election can be made via the online service on gov.uk, once the RPO has registered for the service (see 903230).

An election to only carry out due diligence on Active Sellers has effect for the period in which it is made, and for all subsequent periods. Accordingly, if an RPO decides to start performing due diligence on all Sellers, including inactive Sellers, it needs to inform HMRC that it is withdrawing the election. The withdrawal has effect from the following Reportable Period, and can be made in the same way as an election via the portal on gov.uk.