Draft rules for digital platforms

HM Revenue & Customs in the United Kingdom has published some draft rules relating to reporting rules for digital platforms.

These rules impose the following obligations on digital platforms:

  • To collect information relating to income of sellers using their platforms to:
    • Rent out property
    • Provide personal services
    • Sell goods
    • Rent out transport

The final regulations are expected to come into effect on 1st January 2024.

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