IEIM903220 - Excluded Platform Operator Notification

A Platform Operator (PO) must give notice to HMRC that it is an Excluded Platform Operator (EPO) by no later than 31 January following the end of the first Reportable Period for which the PO relies on the EPO exemption (see 901300 for definition of EPO).

For example, if a PO determines that it meets the criteria to be an EPO for the reporting period 1 January 2024 to 31 December 2024 the PO must give notice to HMRC that it is an EPO by 31 January 2025.