IEIM901820 - Reportable Jurisdiction

For the purposes of the UK reporting rules, a Reportable Jurisdiction is

  • the UK, and
  • any ‘Partner Jurisdiction’ with which the UK is exchanging the reported information (see 901810)

The list of Reportable Jurisdictions determines which Sellers are Reportable Sellers (see 901620) since Reporting Platform Operators (RPOs) are required to report Sellers that are resident in a Reportable Jurisdiction or those who rent a property in a Reportable Jurisdiction (or are paid or credited in respect of it).

This is so that the information reported by RPOs is only exchanged with other jurisdictions that are interested in receiving that data about Sellers resident, or property located, in their jurisdiction, and have made appropriate agreements or arrangements to receive that data. RPOs should not report any information to HMRC on sellers who are not either resident in a Reportable Jurisdiction, or renting out immoveable property in a Reportable Jurisdiction. If an RPO does submit such information they will be contacted by HMRC to amend or delete the relevant submission.

Currently Reportable Jurisdictions in the UK are: 

  • Bulgaria 

  • Canada 

  • Ireland 

  • Latvia 

  • New Zealand 

  • The United Kingdom 

As and when other jurisdictions confirm that they are ready to exchange information with the UK, HMRC will update this list. 

All the above listed jurisdictions have confirmed that they require the provision of financial account identifiers where they are available to the platform operator (see IEIM904220). 

New Zealand is only a reportable jurisdiction with regard to the provision of the rental of immovable property (see IEIM901520) or the provision of personal services (see IEIM901510). New Zealand is not a reportable jurisdiction with regard to the sale of goods (see IEIM901530) or the rental of a means of transport (see IEIM901540). Therefore platform operators should not report information to HMRC in respect of sellers who have sold goods or provided the rental of a means of transport who are resident in New Zealand.