IEIM904300 - Reporting Process
Platform Operators (POs) will need to register to carry out digital platform reporting and will need to have made a notification that they are a Reporting Platform Operator (RPO).
If you have already registered to the reporting service, you can manage your digital platform reporting on GOV.UK.
RPOs will need to report to HMRC by uploading an XML file. Reporting will follow the XML schema that has been developed and published by the OECD. You can find digital platform reporting XML schema and supporting documents on GOV.UK.
HMRC validation processes will ensure that submissions follow the schema rules (e.g. that mandatory fields have been completed, and that where formats are specified e.g. for dates or numerical values, that these have been followed). Where the validation processes are failed, the user will be notified, so that they can correct the errors and resubmit a corrected version.
Users will not be required to encrypt files before uploading. The system will encrypt the file at submission once the validation processes have been successfully completed.