2024/1082 Platform Operators (Due Diligence and Reporting Requirements) (Amendment) Regulations 2024

Published on: 05 November 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

Amendments are made to the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, SI 2023/817 to ensure that, where there is a UK platform operator, information about sellers who are resident in the UK must be reported to HMRC. They also remove regulation 10 to remove the proportional reduction of thresholds for reporting in cases where the seller is registered on the platform for only part of a reportable period.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more

Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more

Value Added Tax

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more

��Ӱ��