IEIM904400 - Who has to Report
All Reporting Platform Operators (RPOs) have a prima facie reporting obligation under the regulations. Only Platform Operators (POs) which meet the definition to be an Excluded Platform Operator do not have this obligation.
However, RPOs may be able to benefit from an exemption if there is more than one PO in respect of the same Reportable Seller. This might happen where POs are part of the same corporate group and/or have contractual ties to one another. In this case, one PO will be able to report information about Reportable Sellers that would have been reportable by the original RPO, either
- to HMRC, or
- to the tax authority of a partner jurisdiction (see list at IEIM901910) under substantially similar rules (but see IEIM9044920 for limitations to this exemption)
The model rules and commentary refer to this as ‘Assumed Reporting’.
Where either the RPO, or another PO that holds the same information in respect of the same Reportable Sellers, has an obligation to report information in another jurisdiction which is not the UK and is not one of the listed partner jurisdictions, the RPO will not meet the conditions to be exempted from reporting information to HMRC, even if it meets the reporting obligation in that other jurisdiction. This is because there is not an active exchange relationship between the UK and that other jurisdiction.