United Kingdom

The UK’s digital platform reporting rules, effective for the 2024 calendar year, mirror the EU’s DAC7 directive and are based on the OECD Model Reporting Rules. They mandate that platform operators facilitating relevant activities (e.g., sales of goods, services, or rentals) report seller information to HMRC. The first reporting period is 2024, with reports due by January 31, 2025. Unlike the EU, which began DAC7 reporting in 2023, the UK implemented these rules a year later. This guide outlines who must register, reportable activities, exemptions, registration processes, deadlines, and partner jurisdictions for information exchange.

Who must register and report in United Kingdom?

A Reporting Platform Operator (RPO) is any entity (resident or non-resident) that provides a digital platform (e.g., website, app, or software) enabling sellers to connect with customers for relevant activities. This includes:

• UK-resident platforms (based on incorporation, management, or permanent establishment)
• Non-resident platforms facilitating:

• Activities by UK-resident sellers
• Rental of immovable property (e.g., real estate) located in the UK
• Activities by sellers resident in a partner jurisdiction (e.g., EU countries with exchange agreements)

• Examples: eBay, Airbnb, Uber, Upwork, or Etsy facilitating sales, rentals, or services

Reportable Sellers are active individuals or entities:

• Registered on the platform
• Resident in the UK or a partner jurisdiction
• Engaged in relevant activities (see below) and receiving consideration (payments)
• Common platform terms for sellers: "Partners," "Creators," "Drivers," "Hosts," "Couriers," etc

Clarifications:

• Even platforms with minimal UK activity must report if they meet RPO criteria
• Non-residents in partner jurisdictions (e.g., EU) may elect to report in the UK instead of their home jurisdiction to avoid dual reporting, per mutual agreements

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Excluded platform operators for United Kingdom

Certain platforms are exempt from being RPOs or from reporting obligations:

• Non-Profit Platforms: Platforms where sellers cannot derive profit from consideration (e.g., free classifieds like Craigslist without monetization)
• Non-Relevant Platforms: Platforms not facilitating relevant activities (e.g., pure advertising or payment processing platforms like PayPal without seller-customer matching)
• No Reportable Sellers: Platforms with no sellers meeting residency or activity criteria (e.g., all sellers are from non-partner jurisdictions like Brazil, with no UK property rentals)
• Application for Exemption: Platforms must apply to HMRC for excluded status, providing evidence (e.g., no reportable sellers or no profit derivation)

DAC7 registration of platform operators in United Kingdom

All RPOs must register with HMRC to obtain a Platform Operator Reference Number for reporting:

• Process:

• UK residents: Register via HMRC’s Government Gateway or Business Tax Account at https://www.gov.uk/log-in-register-hmrc-online-services
• Non-residents: Use the Non-Resident Platform Operator Registration Form (available via HMRC’s international tax services)

• No Specific Deadline: Registration must occur before submitting the first report or exemption notice. HMRC recommends registering by December 31 of the reportable year to ensure compliance
• No Revenue Threshold: Unlike GST/HST or VAT registration, there’s no revenue threshold for reporting obligations
• Penalties: Failure to register or report can result in fines (e.g., up to £5,000 for non-registration, plus daily penalties)

Mutual Agreement Benefit: EU-registered platforms with UK sellers do not need to register separately in the UK, as HMRC receives data via automatic exchange from EU tax authorities (and vice versa) under mutual agreements. However, UK platforms with EU sellers must register in the EU for 2023 activities (pre-UK rules) unless covered by an EU partner jurisdiction.

Types of activities that must be reported in United Kingdom

RPOs must report the following relevant activities performed by reportable sellers:

Activity Type	Description	Examples	Thresholds/Exemptions
Sale of Goods	Selling physical or digital goods.	eBay sales, Etsy crafts, digital downloads.	De minimis: Exempt if <30 activities and ≤ €2,000 (~£1,700) total consideration per year.
Personal Services	Time- or task-based services (excludes employee work).	Freelancing (Upwork), ridesharing (Uber), tutoring.	No de minimis threshold; all reportable.
Rental of Immovable Property	Renting residential or commercial real estate.	Airbnb, Booking.com rentals.	No de minimis; include property address, rental days.
Rental of Means of Transport	Renting vehicles (e.g., cars, bikes, boats).	Turo car rentals, bike-sharing platforms.	No de minimis threshold.

Reporting details:

• Total consideration paid/credited per quarter (net of fees/taxes)
• Number of relevant activities
• Seller identification: Name, address, TIN, DOB (individuals), financial account details, residency
• For property rentals: Address, land registration number (if available), rental days, property type

Excluded sellers in United Kingdom

Certain sellers are exempt from being reported, even if active on a platform:

• Small-Scale Goods Sellers: Individuals or entities with <30 relevant activities and total consideration ≤ €2,000 (~£1,700) per year for goods sales only (not services or rentals)
• Large Property Lessors: Non-natural persons (e.g., corporations) providing >2,000 relevant services for immovable property rental at the same address in a year
• Excluded Entities: Government bodies, publicly traded companies, or their related entities
• Non-Resident Sellers (Limited): Sellers resident outside the UK or partner jurisdictions (e.g., Brazil, unless facilitating UK property rentals) are not reportable

Deadlines for reporting in the United Kingdom

• December 31 (Annual):

• Complete due diligence on seller information (e.g., verify TINs using public validators)
• Submit notice to HMRC for excluded platform operator status (if applicable)

• January 31 (Annual):

• Submit DAC7-equivalent report to HMRC for the previous calendar year (e.g., 2024 report due January 31, 2025)
• Provide report copies (summary of consideration/activities) to reportable sellers

• Filing Method: Reports are submitted electronically via XML schema (max 100 MB) through HMRC’s Government Gateway or Making Tax Digital for Business platform. Non-residents may need a Web Access Code
• Transitional Relief (2024): Due diligence for pre-2024 sellers can be completed by December 31, 2025
• International Exchange: HMRC exchanges data with partner jurisdictions by April 30 (e.g., April 2025 for 2024 data)
• Penalties: Late, inaccurate, or missing reports can incur fines (e.g., £5,000 initial penalty, plus £100/day for continued failure)

Also need DAC7 reporting? We map your data and submit on schedule. See DAC7 reporting

List of partner jurisdictions

Partner jurisdictions are countries with equivalent OECD/DAC7 rules and automatic information exchange agreements with the UK. As of October 2025, these include:

• All 27 EU Member States (e.g., Germany, France, Netherlands, etc.)
• Non-EU Countries: Canada, Australia, and others with OECD-aligned rules and exchange agreements (list subject to updates via HMRC)
• Purpose: UK RPOs must report sellers resident in these jurisdictions, and vice versa, to avoid dual reporting. For example, a UK platform reports German sellers to HMRC, which shares data with Germany

Key Notes:

• The EU began DAC7 reporting in 2023, so UK platforms with EU sellers for 2023 had to register in the EU unless covered by a partner jurisdiction’s reporting.