Digital Platform Reporting to HMRC

Since 1 January 2024, UK digital platforms have had to collect details of the people who sell goods, let property, provide services or hire out vehicles through them, and report that information to HMRC every year by 31 January. The first reports, covering 2024, went to HMRC by 31 January 2025. HMRC can now match what platforms say you earned against what you declared.

What are the digital platform reporting rules?

The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 came into force on 1 January 2024. They adopt the OECD model reporting rules, which are also used across the EU. Platform operators must collect and verify information about their sellers, report it to HMRC each year, and give each seller a copy of what was reported.

Which activities are covered?

HMRC’s International Exchange of Information Manual defines a reportable activity as either the sale of goods or a relevant service, which means:

• the rental of immoveable property, such as holiday lets and short stays;
• a personal service, such as food delivery, taxi driving or freelance work arranged through an app;
• the rental of a means of transport.

What does the platform tell HMRC?

For an individual seller, HMRC’s guidance says platforms collect and report:

• full name, home address and date of birth;
• National Insurance number, or a foreign tax identification number and the country that issued it;
• the address of any property let;
• any other tax numbers, such as a VAT registration number;
• the total paid to the seller in each quarter, after deductions, and the number of transactions;
• fees, commissions and taxes withheld by the platform;
• bank account details where available.

Is anyone left out?

There is one small exception, and it only applies to sales of goods. HMRC’s guidance for operators says “You do not need to report sellers getting a total of 2,000 euros or less (approximately £1,700) for fewer than 30 sales of goods in a year.” Both tests have to be met. The exception does not apply to services, transport rental or property lets, so a host with a single booking can still be reported.

Does being reported mean I owe tax?

Not necessarily. The report shows income, not profit, and it does not decide whether you are trading. Someone clearing out their own belongings is in a different position from someone buying to resell. Our guide to the badges of trade explains how HMRC tells the difference.

HMRC’s guidance for sellers says that if your total income from trading is more than the £1,000 trading allowance in a tax year, “you’ll need to tell us about it.” Property income has its own £1,000 property allowance. If you need to file a return for the first time, you must register for Self Assessment by 5 October after the end of the tax year.

What happens if the figures do not match my return?

Platform data is one of many third party sources HMRC can compare with returns, alongside the sources described in our guide to HMRC Connect. A mismatch might lead to a nudge letter asking you to check your return, or to a formal compliance check. If you have income you have not declared, telling HMRC before it contacts you usually means lower penalties.

Who needs to pay attention?

• online sellers on marketplaces;
• holiday let and short let hosts;
• gig economy workers such as delivery riders and drivers.

How can I protect myself against the cost of an HMRC check?

Tax investigation insurance pays your accountant’s fees if HMRC opens a check after your cover starts. Solar Protect cover pays up to £100,000 of fees with no excess. It does not pay tax, interest or penalties. Read how our cover works or get a quote.

Related guides: tax investigation insurance for content creators, tax investigation insurance for taxi drivers.

See also: Selling on eBay and Vinted: Do You Pay Tax?.

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 7 October 2026. Sources: the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, HMRC’s International Exchange of Information Manual (IEIM901500, IEIM901630) and HMRC guidance on GOV.UK. This guide is general information, not personalised tax advice.