Do I need to report my sellers to HMRC?

A few questions based on GOV.UK's guidance on the reporting rules for digital platforms. Takes about a minute. Your answers stay in this browser tab – nothing is sent or saved (privacy).

This checker simplifies the rules in the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 and HMRC's guidance. It is not tax advice and can't cover every situation (for example group structures, assumed reporting by another platform operator, or platforms in several countries). If in doubt, read the GOV.UK pages linked in your answer or ask an adviser.