HM Revenue & Customs is implementing new reporting rules requiring digital platforms to report transaction data and seller information for tax compliance purposes. The rules aim to improve tax transparency and reduce non-compliance among digital marketplace operators, with technical amendments ongoing to clarify scope and implementation requirements.
In response to: Reporting Rules for Digital Platforms (RRDP)
Screening Equality Impact Assessment for Reporting Rules for Digital Platforms.
In response to: Technical amendments to the reporting rules for digital platforms
This tax information and impact note sets out the impacts of 2 technical amendments being made to the reporting rules for digital platforms which came into effect on 1 January 2024.
In response to: Reporting rules for digital platforms
This tax information and impact note is about new reporting rules for digital platforms.
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
In response to: Reporting rules for digital platforms
In response to: Reporting rules for digital platforms
The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.
The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.
The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.
The government will explore how online platforms could work with HMRC and taxpayers to help people who make money through the platforms understand and meet their tax obligations.
The government will explore how online platforms could work with HMRC and taxpayers to help people who make money through the platforms understand and meet their tax obligations.
The government will explore how online platforms could work with HMRC and taxpayers to help people who make money through the platforms understand and meet their tax obligations.
This tax information and impact note deals with the extension of joint and several liability for online marketplaces announced at Autumn Budget 2017.