IEIM903100 - Registration Process

All Platform Operators (POs) will need to register to carry out digital platform reporting. This includes Excluded Platform Operators (EPOs) and Reporting Platform Operators (RPOs) that are relying on an exemption from reporting, as well as those that are in fact going to make reports. Registration will enable POs to make notifications and to report information to HMRC. The reporting service is accessible via GOV.UK.

Any user acting on behalf of a PO may carry out the registration. A user may include:

  • The PO
  • An employee of the PO
  • An Agent
  • A nominated Partner

The user will need to have an organisational or individual Government Gateway account. If a user does not have a Government Gateway account, they will need to create one. Agent specific Government Gateway accounts will not be allowed. Agents must use their business credentials.

Once the user has created their Government Gateway account, or successfully logged into it, they will have an option to register to carry out digital platform reporting. The user will need to provide their personal information and contact details, including:

  • Full Name
  • Organisation Name
  • Business Address
  • Business Telephone Number
  • Business Email Address

Additional users may also be added. On successful registration the user may proceed to add a PO by following the on-screen prompts.

The user will need to provide the following information about the PO:

  • Name
  • Registered Office Address
  • Business Name (if applicable)
  • Telephone Number
  • Email Address
  • Tax Reference Number
  • ‘Trading As’ Name (if applicable)

Once the PO details have been successfully added, the user will be provided with a unique identifier for the PO. This will be displayed to the user. The PO will also receive an email confirmation that they have been registered to carry out digital platform reporting. 

A user may register more than one PO if required (for example, if the user is an agent who has agreed to notify and report on behalf of multiple POs) and can do this by repeating the process for registering a PO.

Once a PO has been registered, the user should be able to make notifications (see IEIM903200) and report as necessary.