IEIM904110 - Normal Reporting Timelines

Reporting Platform Operators (RPOs) must report the required information to HMRC by 31 January following the end of each Reportable Period. The report must contain the required information in respect of each Seller who is identified as a Reportable Seller for the relevant period. For example, if a Seller is identified as a Reportable Seller for the Reportable Period 1 January 2024 to 31 December 2024 the information must be reported by 31 January 2025.

The report must be made using the online portal which can be found on the gov.uk website. Reports are made annually although RPOs may create and update reports in the reporting system as often as needed prior to the reporting deadline.

Corrections and updates can also be made after the reporting deadline has passed where the RPO becomes aware that information previously submitted was incorrect.