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Contents

Official guidance
International Exchange of Information Manual

IEIM902000 · Due Diligence

  • IEIM902100 · Introduction
  • IEIM902200 · Overview of Due Diligence
  1. Due Diligence
  2. Introduction

IEIM902100 | Introduction

From HM Revenue & Customs · International Exchange of Information Manual

The regulations require Reporting Platform Operators (RPOs) to carry out due diligence procedures in relation to Sellers who are operating on their Platforms. This guidance will cover the obligations to collect, verify and retain information. Guidance on reporting the information is set out in section 904000 onwards.

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