What Are the Platform Reporting Rules?
The UK has adopted the OECD Model Reporting Rules for Digital Platforms. This requires online platforms to collect and report information about sellers and service providers to HMRC.[1]
Which Platforms Are Affected?
The rules apply to platforms that facilitate:[1]
- Sale of goods (eBay, Etsy, Amazon Marketplace, Vinted, Depop)
- Rental of property (Airbnb, Booking.com, Vrbo)
- Personal services (Uber, Deliveroo, TaskRabbit, Fiverr)
- Transport rental (Turo, car-sharing platforms)
What Information Is Reported?
Platforms report to HMRC:[1]
- Your name and address
- Your date of birth and tax identification number
- Total income received through the platform
- Number of transactions
- Fees and commissions charged by the platform
Reporting Thresholds
Platforms must report sellers who exceed either of these thresholds in a calendar year:[1]
- More than 30 transactions, or
- More than €2,000 in total consideration
Being reported doesn’t mean you owe tax. The reporting threshold is different from the tax threshold. You may still fall within the £1,000 trading or property allowance, or be selling personal items (not trading). If you are trading, you can report your income to HMRC online with software such as GoFile.
What This Means for You
The key takeaway: HMRC now has visibility of your online earnings. If you’re genuinely trading and earning above the £1,000 allowance, make sure you:[3]
- Register for Self Assessment if required
- Report your income accurately
- Keep records of expenses
Platform Verification
Platforms may ask you to verify your identity and provide your National Insurance number or tax reference. This is a requirement under the rules, not optional.[1]
Frequently Asked Questions
Do eBay and Etsy report my sales to HMRC?
Yes. Under the digital platform reporting rules, platforms like eBay, Etsy, Amazon Marketplace, and Airbnb must report seller income to HMRC if you exceed 30 transactions or €2,000 in a calendar year.
Does being reported to HMRC mean I owe tax?
Not necessarily. The reporting threshold is different from the tax threshold. You may still fall within the £1,000 trading or property allowance, or you may be selling personal items rather than trading, which is not taxable.
What information do platforms share with HMRC?
Platforms report your name, address, date of birth, tax identification number, total income received through the platform, number of transactions, and fees charged by the platform.
Further Reading
- Side Hustles & Tax
- eBay & Etsy Sellers: Tax Guide
- Airbnb Hosts: Tax Guide
- Trading & Property Allowances
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Sources
- Reporting rules for digital platforms — GOV.UK
- Tax-free allowances on property and trading income — GOV.UK
- Working for yourself — GOV.UK
- Self Assessment tax returns — GOV.UK