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OECD model reporting rules for digital platforms UK implementation
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* OECD model reporting rules for digital platforms: UK implementation
OECD MODEL REPORTING RULES FOR DIGITAL PLATFORMS: UK IMPLEMENTATION
PLATFORM OPERATORS (DUE DILIGENCE AND REPORTING REQUIREMENTS) REGULATIONS 2023
January 10, 2024
United Kingdom
United Kingdom
United Kingdom
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UK operators of digital platforms face new due diligence, record keeping and
HMRC reporting requirements in relation to users selling goods or services on
their platforms, as the Platform Operators (Due Diligence and Reporting
Requirements) Regulations 2023 (SI 2023/817) (the Platform Operators
Regulations) came into force this month.
WHY SHOULD I READ THIS?
From 1 January 2024, operators of digital platforms which allow sellers to
connect with other users to provide services (including the rental of property
and means of transport, and personal services) or sell goods, which are resident
for tax purposes in the UK (or, in some cases, are incorporated or have their
place of management in the UK), are required to carry out due diligence in
relation to sellers which use those platforms, retain relevant records and
report information about those sellers to HMRC, under the Platform Operators
(Due Diligence and Reporting Requirements) Regulations 2023 (SI 2023/817) (the
“Platform Operators Regulations”). HMRC will then share that information with
tax authorities in jurisdictions with which the UK has an agreement or
arrangement in force for the automatic exchange of such reportable information.
The Platform Operators Regulations implement the Organisation for Economic
Cooperation and Development (“OECD”) Model Rules for “Reporting by Platform
Operators with respect to Sellers in the Sharing and Gig Economy” (the “OECD
Model Rules”). The purpose of the OECD Model Rules is to ensure tax
administrations receive information about activities facilitated by digital
platforms, which may not always be visible to tax authorities or self-reported
by taxpayers, in light of the rapid growth of the digital economy.
In the European Union (“EU”), similar rules were implemented by way of Council
Directive (EU) 2021/514 (“DAC 7”) which amended Directive 2011/16/EU on
administrative cooperation in the field of taxation. DAC 7 came into effect in
the EU on 1 January 2023, with Member States required to transpose the relevant
amendments into their national law by 31 December 2022.
In this briefing, we summarise the key features of the Platform Operators
Regulations and their impact on affected businesses.
WHAT SHOULD I DO TO COMPLY WITH THE PLATFORM OPERATORS REGULATIONS?
Reporting platform operators
The due diligence, record-keeping and reporting obligations in the Platform
Operators Regulations apply to “reporting platform operators” (“RPOs”).
A “platform” is widely defined and includes any software (including websites and
applications) accessible by users and allowing sellers to be connected to other
users for the provision of “Relevant Services” or the sale of goods, directly
or indirectly, to such users (together “Relevant Activities”).
Relevant Services for these purposes are:
* the rental of immovable property or a means of transport; or
* the provision of “Personal Services”, which are defined in the OECD Model
Rules but which HMRC indicate (in their International Exchange of Information
Manual at IEIM901510) are services “involving time or task-based work
performed by one or more individuals at the request of a user, unless such a
service is purely ancillary to the overall transaction”).
The operations of a relevant platform may also include the collection and
payment of consideration in respect of relevant activities, but the term
“platform” does not include software exclusively allowing the processing of
payments in relation to Relevant Activities, listing or advertising in relation
to Relevant Activities, or redirecting or transferring of users to a platform
without any further intervention in the provision of Relevant Services or the
sale of goods. HMRC note in their International Exchange of Information Manual
(at IEIM901100) that “an integral part of the Platform definition is that
registered, third party Sellers need to be connected to users via the Platform
to complete the transaction” and that “Where software facilitates the provision
of goods or services, the degree of facilitation is not important. Software will
be treated as a Platform if it enables any connection between Sellers and their
customers and therefore facilitates the provision of goods or services”.
A ”Platform Operator” is an entity that contracts with sellers to make available
all or part of a platform to such sellers.
For the purpose of the Platform Operators Regulations, an RPO is a non-excluded
platform operator which is resident for tax purposes in the UK or, where a
platform operator does not have a residence for tax purposes, is either
incorporated under the laws of the UK or has its place of management (including
effective management) in the UK.
Excluded platform operators are those whose entire business model is such that
they do not allow sellers to derive a profit from the payments received by the
sellers in connection with relevant activities (the amount of which is known or
reasonably knowable by the platform operator), or they do not have any
reportable sellers (see below).
Under DAC 7, the definition of an RPO is drawn more widely, and a platform
operator may be brought within the scope of a Member State’s reporting
obligations simply by facilitating the activities of sellers which are resident
in that Member State; in contrast, the UK brings only UK tax resident and, in
some cases, UK incorporated and UK managed taxpayers within the scope of the
Platform Operators Regulations, as the extended definition of an RPO (see Annex
A of the OECD Model Rules) was not imported into UK law.
Reportable sellers
Among other obligations under the Platform Operators Regulations, RPOs are
required to identify and report on “Reportable Sellers”.
A Reportable Seller is any non-excluded active seller (see below) that is;
resident in a Reportable Jurisdiction; provides relevant services for the rental
of immovable property located in a Reportable Jurisdiction; or is paid or
credited consideration in connection with such services for the rental of
immoveable property. A Reportable Jurisdiction is the UK or any partner
jurisdiction (which it is understood will be listed in a notice published by
HMRC in due course).
An active seller is any seller that either provides relevant services or sells
goods during a reportable period (i.e. a calendar year with respect to which a
platform operator is an RPO) or is paid or credited consideration in connection
with relevant activities during a reportable period.
An excluded seller is any seller:
* that is an entity for which the platform operator facilitated more than 2,000
relevant services for the rental of immovable property in respect of a
property listing during the reportable period;
* that is a governmental entity;
* that is an entity the stock of which is regularly traded on an established
securities market (or which is related to such a traded entity); or
* for which the platform operator solely facilitated less than 30 relevant
activities for the sale of goods and for which the total amount of
consideration paid or credited did not exceed 2,000 EUR during the reportable
period.
Due diligence, record-keeping and reporting obligations
RPOs must establish and maintain procedures that are designed to do the
following, applying the due diligence procedures set out in Section II of the
OECD Model Rules:
* collect information about sellers (whether individuals or entities) and
property listings (if applicable);
* verify the information collected; and
* identify Reportable Sellers in respect of each reportable period.
An RPO must keep a record of the steps taken to comply with these requirements
and the information collected in the course of applying the relevant due
diligence procedures; these records must be kept for a period of five years
beginning with the day after the end of the reportable period to which they
relate. The RPO is also expected to verify that information, using information
which is available to that RPO or publicly available.
For each reportable period, an RPO must make a report to HMRC setting out
certain information relating to the Reportable Sellers which have utilised the
platform during the reportable period, on or before 31 January following the end
of the reportable period. A platform operator that wishes to rely upon an
exemption for excluded platform operators must give notice to HMRC by no later
than 31 January following the end of the first reportable period for which the
platform operator relies on such exemption.
Amongst other information, the report provided by the RPO to HMRC must include
the following in relation to each Reportable Seller:
* for individual sellers: full name (including middle names); primary address
(i.e. primary residence); Taxpayer Identification Number (“TIN”) issued to
the seller and its jurisdiction of issuance; and date of birth (for UK
resident sellers, the TIN will normally be the seller’s National Insurance
Number);
* for entity sellers: the legal name of the entity; its registered address;
TIN(s) issued to the seller and the jurisdiction in which it was issued; and
company registration number (for UK sellers, the TIN will be its company
registration number); and
* for all sellers:
* any other available TIN(s) along with the jurisdiction of issuance (for
example a VAT registration number);
* the jurisdiction of residence of the seller;
* the total consideration paid or credited to the seller during the
reportable period, broken down on a quarterly basis, and the number of
relevant activities undertaken in respect of which that consideration was
paid or credited;
* any fees, commissions or taxes withheld or charged by the RPO; and
* where required, and where available to the RPO, the financial account
identifiers in relation to which consideration was paid or credited, and
where different from the name of the seller being reported, the name of the
holder of the financial account and any other identifying information
available to the RPO in relation to that account holder.
Where an RPO must make a report for a reportable period including information in
respect of a reportable seller, the RPO must provide that reportable seller with
that information by no later than 31 January following the end of the reportable
period.
An RPO is not required to make a report to HMRC where the RPO reasonably
believes that another platform operator is required to, and will, make a report
which contains the relevant information to HMRC or the tax authority of a
partner jurisdiction under substantially similar rules.
WHAT ELSE DO I NEED TO KNOW ABOUT THE PLATFORM OPERATORS REGULATIONS?
The Platform Operators Regulations were made on 18 July 2023 and come into force
on 1 January 2024. The first reports must therefore be submitted to HMRC by 31
January 2025 in relation to the reportable period from 1 January 2024 to 31
December 2024. It is anticipated that HMRC will set up a “Platform Reporting
Service” which RPOs will be required to sign up to and use to make reports. The
format of reports will follow the XML schema which has been developed and
published by the OECD.
Platform operators should make an assessment now regarding whether they are in
scope of the Platform Operators Regulations and, if so, ensure they comply with
the new rules by collecting and verifying information and preparing to make
reports by 31 January 2025.
The Platform Operators Regulations impose financial penalties in respect of the
following:
* late reports to HMRC by an RPO (a penalty not exceeding £5,000 and, if the
failure continues after the issue of a penalty notice, further daily
penalties not exceeding £600);
* failure by an RPO to provide information to reportable sellers (a penalty not
exceeding £5,000 for each reportable period in respect of which one or more
failures have occurred, and if any of the failures continue after the issue
of a penalty notice, further daily penalties not exceeding £600);
* failure by a person to provide (within a reasonably required period of at
least 30 days) information and documents specified by written notice which
are reasonably required by an HMRC officer who reasonably suspects the person
is an RPO, in order to determine whether or not the obligations under the
Platform Operators Regulations have been complied with (a penalty not
exceeding £5,000 and, if the failure continues after the issue of a penalty
notice, further daily penalties not exceeding £600);
* failure by an RPO to comply with record-keeping requirements (a penalty not
exceeding £5,000 for each reportable period in respect of which one or more
failures have occurred);
* failure by an RPO to notify HMRC that it is an RPO and failure by a platform
operator to notify HMRC that it relies on the excluded platform operator
exemption (in both cases, a penalty not exceeding £1,000);
* failure by an RPO to apply due diligence procedures (a penalty not exceeding
£100 for each seller in respect of which the RPO fails to apply the relevant
due diligence procedures); and
* inaccurate or incomplete reports by an RPO, where the inaccuracy or
incompleteness is deliberate or due to a failure to take reasonable care, or
the RPO discovers the inaccuracy or incompleteness some time later and fails
to take reasonable steps to inform HMRC (penalty not exceeding £100 for each
reportable seller in respect of which the information in the report is
inaccurate or incomplete).
Apart from penalties for inaccurate or incomplete reports, a person is not
liable to the penalties above if they satisfy an HMRC officer or the tribunal
(as applicable) that there is a reasonable excuse for the relevant failure.
An RPO cannot be liable to penalties under any two or more of the regulations
setting out penalties for failure to comply with record-keeping requirements,
failure to apply due diligence procedures and inaccurate or incomplete reports,
in respect of the same act or omission; where this would otherwise be the case,
the RPO is liable to the penalty which is, in the opinion of an HMRC officer,
correct or appropriate in the circumstances.
HMRC’s International Exchange of Information Manual contains detailed guidance
on the reporting rules for digital platforms at IEIM900000.
FOR MORE INFORMATION
The Platform Operators Regulations introduce a new and complex set of rules. If
you have any questions about the Platform Operators Regulations, including
whether and/or how they may affect your business, please do not hesitate to get
in touch with one of the Eversheds Sutherland contacts set out below.
For information regarding the intersection between requirements to disclose
personal data to tax authorities and data privacy considerations, you can watch
our recent webcast here.
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Cookieeversheds-sutherland.vuture.net_VxSessionIdExpirySessionDomaineversheds-sutherland.vuture.netCompanyVuture
by MarigoldPurposeAuthorisation
This cookie is not used by the Vuture front-end. It is only used where a
back-end user is logged in and accessing a front-end page e.g. for our secure
pages functionality. It serves no purpose for a normal recipient who does not
have a back-end login.
* Vuture by Marigold - Privacy Policy (Vuture by Marigold)
This cookie is not used by the Vuture front-end. It is only used where a
back-end user is logged in and accessing a front-end page e.g. for our secure
pages functionality. It serves no purpose for a normal recipient who does not
have a back-end login.
* Vuture by Marigold - Privacy Policy (Vuture by Marigold)
CookieintEmailHistoryId (x 2)Expiry1 yearDomaines.vuturevx.comCompanyVuture by
MarigoldPurposeAuthorisation
Connects your e-marketing journey with your website journey. This is used by the
Vuture platform to uniquely identify you if you click onto an Eversheds
Sutherland web page from an email marketing communication from Eversheds
Sutherland. The cookie records the pages you visit on the Eversheds Sutherland
website and time spent on the page.
* Vuture by Marigold - Privacy Policy (Vuture by Marigold)
Connects your e-marketing journey with your website journey. This is used by the
Vuture platform to uniquely identify you if you click onto an Eversheds
Sutherland web page from an email marketing communication from Eversheds
Sutherland. The cookie records the pages you visit on the Eversheds Sutherland
website and time spent on the page.
* Vuture by Marigold - Privacy Policy (Vuture by Marigold)
CookieASP.NET_SessionIdExpirySessionDomainwww.eversheds-sutherland.comCompanyASP.NET,
Microsoft CorporationPurposeAuthorisation
Stores session data during a website visit, issued by Microsoft's ASP.NET
Application, a framework for building websites.
* Microsoft Corporation - Privacy Policy (Microsoft Corporation)
Stores session data during a website visit, issued by Microsoft's ASP.NET
Application, a framework for building websites.
* Microsoft Corporation - Privacy Policy (Microsoft Corporation)
CookieASPSESSIONID*ExpirySessionDomainemail.es-notifications.comCompanyASP.NET,
Microsoft CorporationPurposeYour visit
Stores session data during a website visit, issued by Microsoft's ASP.NET
Application, a framework for building websites.
* Microsoft Corporation - Privacy Policy (Microsoft Corporation)
Stores session data during a website visit, issued by Microsoft's ASP.NET
Application, a framework for building websites.
* Microsoft Corporation - Privacy Policy (Microsoft Corporation)
Site experience
Consent for: Site experience
These cookies are used to support your experience on the site and include
user-selected options, site navigation aids, etc.
Detailed description of cookies categorised as: Site experience.
CookieExpiryDomainCompanyPurposeCookiees.vuturevx.com_VxSessionIdExpirySessionDomaines.vuturevx.comCompanyVuture
By MarigoldPurposeNavigation
Tracks your website journey.
* Vuture By Marigold - Privacy Policy (Vuture By Marigold)
Tracks your website journey.
* Vuture By Marigold - Privacy Policy (Vuture By Marigold)
Performance and operation
Consent for: Performance and operation
These cookies are used in the management of the site and include customer
surveys, recording visitor numbers and other web analytics.
Detailed description of cookies categorised as: Performance and operation.
CookieExpiryDomainCompanyPurposeCookie_pk_id*Expiry2
yearsDomainwww.eversheds-sutherland.comCompanyMatomoPurposeAnalytics
Recognise a returning visitor.
* Matomo - Privacy Policy (Matomo)
Recognise a returning visitor.
* Matomo - Privacy Policy (Matomo)
Cookie_pk_ses*Expiry30
minutesDomainwww.eversheds-sutherland.comCompanyMatomoPurposeAnalytics
Recognise a returning visitor.
* Matomo - Privacy Policy (Matomo)
Recognise a returning visitor.
* Matomo - Privacy Policy (Matomo)
CookienmstatExpiry1000
daysDomaineversheds-sutherland.comCompanySiteimprovePurposeAnalytics
This cookie is used to register whether or not you are a returning user.
* Siteimprove - Privacy Policy (Siteimprove)
This cookie is used to register whether or not you are a returning user.
* Siteimprove - Privacy Policy (Siteimprove)
Cookiesession_referer
(x 2)ExpirySessionDomainwatch.eversheds-sutherland.comCompany23 Video, 23 Visual
ApsPurposeAnalytics
Used by the 23 Video platform to collect statistics on videos that have been
served.
* 23 Visual Aps - Privacy Policy (23 Visual Aps)
Used by the 23 Video platform to collect statistics on videos that have been
served.
* 23 Visual Aps - Privacy Policy (23 Visual Aps)
Cookieuuid (x 2)Expiry3 monthsDomainwatch.eversheds-sutherland.comCompany23
Video, 23 Visual ApsPurposeAnalytics
Stores a unique identifier for current visitor, used for authentication to for
example webinars and gated videos. When a workspace has Analytics cookies
enabled, this cookie is remembered across sessions and used to build usage
information across visits.”
* 23 Visual Aps - Privacy Policy (23 Visual Aps)
Stores a unique identifier for current visitor, used for authentication to for
example webinars and gated videos. When a workspace has Analytics cookies
enabled, this cookie is remembered across sessions and used to build usage
information across visits.”
* 23 Visual Aps - Privacy Policy (23 Visual Aps)
Marketing, personalization and advertising
Consent for: Marketing, personalization and advertising
These cookies are used to gather information about your browsing across our
websites. They can be used to build a profile of search and browsing history for
every visitor so that we might deliver personalised content.
Detailed description of cookies categorised as: Marketing, personalization and
advertising. CookieExpiryDomainCompanyPurposeCookiebcookieExpiry2
yearsDomainlinkedin.comCompanyLinkedIn CorporationPurposeSocial networking
Browser Identifier cookie to uniquely identify devices accessing LinkedIn to
detect abuse on the platform
* LinkedIn Corporation - Privacy Policy (LinkedIn Corporation)
Browser Identifier cookie to uniquely identify devices accessing LinkedIn to
detect abuse on the platform
* LinkedIn Corporation - Privacy Policy (LinkedIn Corporation)
CookielidcExpiry1 dayDomainlinkedin.comCompanyLinkedIn CorporationPurposeSocial
networking
Set by social networking platform LinkedIn Corporation when you load web pages
that include a panel inviting you to Follow us.
* LinkedIn Corporation - Privacy Policy (LinkedIn Corporation)
Set by social networking platform LinkedIn Corporation when you load web pages
that include a panel inviting you to Follow us.
* LinkedIn Corporation - Privacy Policy (LinkedIn Corporation)
Cookieli_gcExpiry2 yearsDomainlinkedin.comCompanyLinkedIn
CorporationPurposeSocial networking
Used to store consent of guests regarding the use of cookies for non-essential
purposes
* LinkedIn Corporation - Privacy Policy (LinkedIn Corporation)
Used to store consent of guests regarding the use of cookies for non-essential
purposes
* LinkedIn Corporation - Privacy Policy (LinkedIn Corporation)
Marketing, targeted advertising
Consent for: Marketing, targeted advertising
These cookies are used to track browsing habits and activity. We use this
information to enable us to show you relevant/personalised marketing content.
Using these types of cookies, we may collect personally identifiable information
and use this to display targeted advertising and/or share this data with third
parties for the same purpose. Any activity tracked and recorded using these
cookies maybe shared to third parties.
We do not use any cookies in this category.
Manage your cookies
What are cookies, how are they used and how are they managed?
Cookies are small text files that contain letters and numbers and are placed on
your computer or device. Cookies are set when you visit a website that uses
cookies and may be used to keep track of pages visited within the site, help you
continue where you left off or remember your preferences, such as language
settings.
Cookies are very important to help us make online services easier to use, to
monitor the use of our site and to help us improve the service to you.
To make it easier for you to understand the way a website uses cookies, we have
grouped them into easy to understand categories. The category to which a cookie
belongs can be seen in the Cookie Panel.
The information in the Cookie Panel is provided to you in an open and
transparent way, so that you can see how cookies are used to enrich your visitor
experience and make an informed choice to allow their usage. However, if you
wish to control and remove cookies, this can be done via settings in your web
browser.
Please be aware that restricting cookies may impact the functionality of a
website. Many of the interactive functions offered by websites are dependent on
cookies and disabling or blocking cookies can prevent these services from
working or reduce their usefulness.
Different web browsers may use different methods for managing cookies. Please
follow the instructions below, from the web browser manufacturers directly, to
configure your browser settings*.
* Microsoft Edge
* Google Chrome
* Apple Safari
* Mozilla Firefox
* These links are to third party sites, over which we have no control – no
liability can be claimed if they are inaccurate.
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