Tax reporting rules for digital platforms

The UK Government is consulting on the implementation of the Organisation for Economic Co-operation and Development (OECD) Model Reporting Rules for Digital Platforms, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.

From January 2023, these rules will require platforms to report information about the income of sellers providing goods and services to help sellers get their tax right and to enable HMRC to detect and tackle non-compliance.

The UK Government invites comments from digital platforms that facilitate the provision of services, such as taxi and private hire services, food delivery services, freelance work and letting of accommodation, as well as those that facilitate the sale of goods and transport rental. They also welcome views from organisations or bodies that represent platforms or businesses in the sharing or gig economy.

This consultation will also be of interest to individuals and companies who provide such services using digital platforms.

The consultation closes on 22 October 2021.

See: Reporting rules for digital platforms - GOV.UK (https://www.gov.uk/government/consultations/reporting-rules-for-digital-platforms)