Check if you need to register as a digital platform operator
Source: gov.uk (2025-10-22)

If you’re in the UK and run a digital platform that lets users sell goods or services, check if you need to tell HMRC about sellers on your platform.

If you run a digital platform in the UK, you may need to:
- collect and check information about sellers on the platform
- report details about sellers to HMRC
What counts as a digital platform

Your app or website is a digital platform if both the following apply:
- it connects sellers to customers to supply goods or services (for example, food delivery, finding freelance work and letting short-term accommodation) either directly on the platform, or indirectly by using third-party sellers of goods or services
- you hold or can easily calculate the amount paid to sellers for goods or services, or you can find out the amount from a third party
Examples of a digital platform include:
- an online marketplace allowing users to buy and sell clothes
- a rental accommodation website which allows guest payments and connects them to accommodation owners
Examples that are not a digital platform include:
- a website or app that only allows users to list or advertise products to sell
- a website or app that only redirects or transfers users to another website
- software that only processes payments
- software that only helps design and maintain websites
Who should register

You need to register with HMRC if you operate a digital platform and any of the following apply:
- you reside in the UK
- you are incorporated under UK laws
- your business is managed in the UK
Who does not need to register

You do not need to register if you only:
- run a digital platform as a sole trader
- sell on a platform
- sell your own goods or services directly through your own website or app
If you’re a seller, you can find out how the reporting rules affect selling goods or services on a digital platform (https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform).

Sellers you need to report to HMRC

You need to report sellers who actively supply or are paid for goods or services on your digital platform and either:
- live in the UK or another country following the reportable jurisdiction rules (International Exchange of Information Manual: IEIM906100) (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim906100)
- manage property rentals in the UK or another country following the reportable jurisdiction rules (International Exchange of Information Manual: IEIM906100) (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim906100)
You do not need to report sellers who are:
- entities such as companies, partnerships, trusts or charities with more than 2,000 property rentals every year on the platform
- companies and related entities whose shares are traded regularly on a stock exchange
- sellers owned by a government
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. This reporting exception does not apply to:
- the provision of services
- rental of transport
- rental of immoveable property
Registering as a digital platform operator

You need to register with HMRC as:
- a reporting platform operator if you are reporting sellers
- an excluded platform operator if you are not reporting sellers
You are an excluded platform operator if your entire business model either:
- does not allow sellers to profit from received payments, for example, a ride-sharing platform where the driver connects with passengers who contribute to the cost of travel
- has no sellers who need to be reported
How to register

Find out how to register as a digital platform operator (https://www.gov.uk/guidance/register-to-carry-out-digital-platform-reporting).