IEIM903100 - Registration Process
All Platform Operators (POs) will need to be registered to the HMRC Digital Platform Reporting Service (DPRS). 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 on the DPRS will enable POs to make notifications and to report information to HMRC. The DPRS is an online portal accessible via gov.co.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 specifc 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 the DPRS. 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 successfully registering to the DPRS 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 for reporting on the DPRS.
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 then be able to make notifications (see 903200) and reports as necessary.