IEIM904300 - Reporting Process

Platform Operators (POs) will need to be registered to the HMRC Digital Platform Reporting Service (DPRS) to report information to HMRC and will need to have made a notification that they are a Reporting Platform Operator (RPO). The DPRS is an online portal that can be accessed via the gov.uk website.

RPOs will need to report to HMRC by uploading an XML file to the DPRS. Reporting will follow the XML schema that has been developed and published by the OECD which may be found on the OECD website at the following link:

https://www.oecd.org/en/topics/sub-issues/international-tax-compliance-policies-and-best-practices/model-reporting-rules-for-digital-platforms.htm

HMRC validation processes will ensure that submissions follow the schema rules (e.g. that mandatory fields have been completed, and that where formats are specified e.g. for dates or numerical values, that these have been followed). Where the validation processes are failed, the user will be notified, so that they can correct the errors and resubmit a corrected version.

Users will not be required to encrypt files before uploading. The system will encrypt the file at submission once the validation processes have been successfully completed.

The DPRS is expected to be available for POs to access by the end of 2024. HMRC will provide a further update when the service is live.

The digital team have begun the design and development of the new DPRS. The team is carrying out user research and would very much welcome thoughts and opinions from users on how this service could operate. If you would be interested in participating in the user research, please contact: [email protected].