Does your marketplace need to report its sellers to HMRC?
If you run a website or app where other people sell goods, services or rentals, UK rules may require you to send HMRC a yearly report about your sellers. The next deadline is 31 January 2027. Find out in about a minute whether the rules apply to you.
Check if you need to report – free
until 11:59pm on 31 January 2027 – the deadline for reporting the 2026 calendar year (GOV.UK: submit your report).
The rules in plain English
Since 1 January 2024, UK digital platforms have had to collect information about their sellers and report it to HMRC each year. The rules are the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, the UK's version of the OECD model rules (similar to the EU's DAC7).
Who has to register
A business that is UK resident, UK incorporated or managed in the UK, running a website or app that connects sellers with customers and knows (or can easily find out) what sellers are paid. Sole traders running a platform don't need to register. Selling only your own goods, or only listing, redirecting or processing payments, doesn't count. GOV.UK
Which activities count
Personal services (e.g. tutoring, cleaning, freelance work), renting out property or space, renting out vehicles or other transport, and selling goods. GOV.UK
Which sellers are reported
Active sellers who live in the UK or another reportable jurisdiction, or who rent out property located in one. 2026 list (IEIM906100)
The goods threshold
Sellers who only sell goods are excluded if they had fewer than 30 sales and received no more than €2,000 (about £1,700) in the year. So 30 or more sales, or more than €2,000, makes them reportable. Services and rentals have no threshold. Some other sellers are excluded too, such as government bodies and listed companies. IEIM901630
What you have to do, and when
1. Register with HMRC
Register for digital platform reporting and tell HMRC whether you are a reporting or an excluded platform operator, by 31 January. GOV.UK: register
2. Collect seller details
For individuals: name, home address, date of birth and National Insurance number (or foreign tax number). For businesses: legal name, address and company number or UTR. Plus rental property addresses. Collect and check them by 31 December. GOV.UK: collect and verify
3. Send the report
Create an XML file in HMRC's format and upload it through HMRC's online digital platform reporting service by 11:59pm on 31 January 2027 for 2026. Create a report · Submit it
4. Tell your sellers
Give each reportable seller a copy of the information you reported by the same 31 January deadline, and keep records for 5 years. GOV.UK
Why 31 January 2027 matters
For the reports due by 31 January 2025 and 31 January 2026, HMRC said it would only charge penalties for deliberate non-compliance (IEIM905010). That "soft landing" doesn't cover the 31 January 2027 deadline. According to HMRC's factsheet CC/FS98, HMRC may charge:
- up to £5,000 for not sending the report, and separately for not giving sellers their information;
- up to £600 a day if you still haven't done so 30 days after the first penalty;
- up to £100 per seller for inaccurate or incomplete information, or for not following the due-diligence rules;
- up to £1,000 for not telling HMRC you're a reporting or excluded platform operator, and up to £5,000 for not keeping records.
HMRC won't charge a penalty if you have a reasonable excuse. Facts on this page were checked against GOV.UK on 22 October 2026; rules and the list of reportable jurisdictions can change, so always check the linked pages.
Want help producing your report?
Email sellerreportuk@gmail.com.