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Contents

Official guidance
International Exchange of Information Manual

IEIM900000 · Reporting Rules for Digital Platforms Guidance

  • IEIM900010 · Background
  • IEIM901000 · Scope & definitions
  • IEIM902000 · Due Diligence
  • IEIM903000 · Registration and Notification
  • IEIM904000 · Reporting of Information
  • IEIM905000 · Compliance and Penalties
  • IEIM906000 · Partner Jurisdictions and Reportable Jurisdictions
  • IEIM901200 · Platform Operators
  • IEIM901300 · Excluded Platform Operators
  • IEIM901400 · Reporting Platform Operators
  • IEIM901500 · Relevant Activities
  • IEIM901520 · Immoveable Property Rental
  • IEIM901530 · Rental of a Means of Transport
  • IEIM901540 · Sale of Goods
  • IEIM901600 · Sellers
  • IEIM901700 · Consideration
  • IEIM901800 · Other Definitions
  • IEIM902300 · Collection of Information
  • IEIM902400 · Verification of information
  • IEIM902500 · Other Due Diligence Requirements
  • IEIM904200 · Information to be Reported
  1. International Exchange of Information Manual
  2. Reporting Rules for Digital Platforms Guidance

IEIM900000 | Reporting Rules for Digital Platforms Guidance

From HM Revenue & Customs · International Exchange of Information Manual

Contents21 entries

  1. IEIM900010Background
  2. IEIM901000Scope & definitions
  3. IEIM902000Due Diligence
  4. IEIM903000Registration and Notification
  5. IEIM904000Reporting of Information
  6. IEIM905000Compliance and Penalties
  7. IEIM906000Partner Jurisdictions and Reportable Jurisdictions
  8. IEIM901200Platform Operators
  9. IEIM901300Excluded Platform Operators
  10. IEIM901400Reporting Platform Operators
  11. IEIM901500Relevant Activities
  12. IEIM901520Immoveable Property Rental
  13. IEIM901530Rental of a Means of Transport
  14. IEIM901540Sale of Goods
  15. IEIM901600Sellers
  16. IEIM901700Consideration
  17. IEIM901800Other Definitions
  18. IEIM902300Collection of Information
  19. IEIM902400Verification of information
  20. IEIM902500Other Due Diligence Requirements
  21. IEIM904200Information to be Reported
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