2024/1082 Platform Operators (Due Diligence and Reporting Requirements) (Amendment) Regulations 2024

Published on: 05 November 2024

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Specialist Tax Statutory Instruments

Article summary

Amendments are made to the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, SI 2023/817 to ensure that, where there is a UK platform operator, information about sellers who are resident in the UK must be reported to HMRC. They also remove regulation 10 to remove the proportional reduction of thresholds for reporting in cases where the seller is registered on the platform for only part of a reportable period.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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