HMRC Digital Platform Reporting Guidelines

How to Register for Digital Platform Reporting: A Step-by-Step Overview

The UK government has introduced a straightforward process for digital platforms to register for mandatory reporting.

If your platform connects people for rentals, services, or sales, these new rules could apply to you.

Here's what you need to know about the registration process.

Register to carry out digital platform reporting

Who needs to register to report as a digital platform operator, and what you must do before you register.

GOV.UKHM Revenue & Customs

Who Needs to Register?

If you operate a digital platform that facilitates income-generating activities—like short-term property rentals, freelance services, or selling goods—you may be required to register.

The rules target platforms that enable transactions and connect buyers with sellers. Whether you’re running a global platform or a smaller UK-based operation, you’ll need to determine if these regulations apply to your business.

Even if your platform is based outside the UK, you must register if you have UK users.

The focus is on creating a level playing field and ensuring income earned via digital platforms is reported correctly to HMRC.

How to Register

The registration process is straightforward but requires attention to detail. Businesses can apply through the Government Gateway, and having an account is essential to begin. If you don’t already have one, you’ll need to set it up before proceeding.

Once you’re logged in, you’ll complete a registration form, providing key details about your business and the digital platform you operate.

Be prepared to supply information such as your business name, contact details, and descriptions of the services or transactions your platform supports.

Manage your digital platform reporting

Use this service to add platform operators, add report notifications, and submit reports to HMRC about sellers using your digital platform.

GOV.UKHM Revenue & Customs

Deadlines and Timing

Registration is not an optional exercise—it must be completed well before the reporting deadlines kick in. Platforms are required to report income earned by their users starting with the 2024 tax year.

To meet this requirement, businesses must register by the specified date to ensure they’re ready to collect and submit the required information on time.

What Happens After Registration?

Once registered, your platform will be expected to comply with the reporting requirements set out by HMRC.

This means maintaining accurate records of users' income and submitting this data annually.

Registration isn’t just a one-off task—it’s the first step in a continuous process of compliance.

Find Out if the HMRC Digital Platform Reporting Guidelines Applies to Your Online Business

Discover whether your digital platform needs to comply with new UK reporting rules. Learn who these HMRC regulations apply to, what information must be reported, and how these changes could impact your business operations and tax compliance.

Technology LawElena U. Cumberland