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Digital platforms: reporting for duty

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The Platform Operators (Due Diligence and Reporting Requirements) Regulations, SI 2023/817, will come into force from 1 January 2024. From that date, websites and mobile apps acting as platforms for goods and certain services (‘platform operators’) will have to provide reports to HMRC and their individual sellers setting out identifying information and aggregated payment data. This will require the collection and verification of personal information with evidence of due diligence. The regulations are likely to impose an additional burden on platforms, who would be wise to start thinking about their compliance strategy in respect of the incoming regime.

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