IEIM902550 | Government Verification Service

A Government Verification Service (GVS) is an electronic process made available by a jurisdiction to a Platform Operator for the purposes of ascertaining the identity and tax residence of a Seller.

HMRC does not currently provide a GVS. Accordingly, Reporting Platform Operators (RPOs) cannot rely on a GVS to assist with meeting their due diligence obligations in respect of UK resident Sellers. If this position changes in the future, HMRC will update this guidance accordingly.

Where RPOs are collecting and verifying information about Sellers who are resident outside the UK, in jurisdictions which do provide a GVS, RPOs may rely on the GVS to assist them with meeting their due diligence obligations. The extent to which this is possible will depend on the nature of the GVS provided, and so HMRC cannot provide guidance on the use of other jurisdictions’ GVSs in relation to the obligations under these regulations.