Submit your digital platform report
Source: gov.uk (2025-10-22)

Find out how to submit reports to HMRC about sellers using your digital platform and manage your account.

When to report

You must submit your report without any errors to HMRC by 11:59pm on 31 January for the previous year.

For example, you need to collect information for the year 1 January 2025 to 31 December 2025 and report it by 11:59pm on 31 January 2026.

You may be charged a penalty for late reporting if you submit your final report by the deadline, but it does not pass our checks.

You must keep your own record of everything sent to HMRC, especially if you’re using a third-party reporter.

Send reports to your sellers

You must give a copy of a seller’s reported information to the seller by the reporting deadline. This will help them if they have to fill in a tax return.

Find out about giving information to sellers in the International Exchange of Information Manual: IEIM904500 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim904500).

What to report

If you are a reporting platform operator, you need to tell HMRC about sellers who both:
- actively supply or are paid for goods or services on the platform
- 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)
It’s your responsibility to verify seller information, even if you use a third party.

Check what information you need to collect and verify (https://www.gov.uk/guidance/collect-and-verify-digital-platform-seller-information).

What you need to do

You’ll need to upload an XML file to the service to report seller information.

The file size can be up to 100MB. Large XML files may take up to 2 days to be checked after submission.

When you submit your data in XML format, we’ll check it to make sure it fits the schema and follows the business rules. You will be notified if the file does not pass these checks.

You do not need to delete a file that has errors. You can correct the existing file and resubmit it.

HMRC cannot correct or delete the information you submit.

You must use the digital platform reporting XML schema and guidance to create and check your XML file, and correct any errors (https://www.gov.uk/guidance/create-a-digital-platform-report).

If you’re a third-party reporter

You’ll need the business details of the platform operator you’re reporting for, including their:
- name
- address
- telephone number
- email address
- tax identification number (for example, a company registration number)
Submit your report

You’ll need to sign in to use this service. You’ll need the sign in details you used when you registered.

Agents must use their own individual or organisation credentials, not agent credentials.

Online services may be slow during busy times. Check if there are any problems with this service (https://gov.uk/government/publications/digital-platform-reporting-service-availability-and-issues).

Sign in (https://www.tax.service.gov.uk/digital-platform-reporting/manage-reporting)

Manage your account

You can also sign in to:
- add or change a platform operator
- add or change a notification to tell HMRC if you’re a reporting or excluded platform operator
- add or change a reporting notification about the type of due diligence you choose
- change your contact details
- add team members
- tell HMRC that another platform operator will report for you (assumed reporting)
Keeping records

You must keep all records for 5 years after the end of the relevant reportable period.

Records you must keep include:
- information you collect and verify
- information about the steps you have taken to meet due diligence requirements
- your submitted XML files — we cannot provide copies of your files