IEIM904420 | Assumed Reporting restriction for UK resident sellers

Where a Reporting Platform Operator (RPO) in the UK has information to report in relation to Sellers whom the RPO has determined to be UK resident (see IEIM 902520), those Sellers must be reported to HMRC, either by the RPO directly, or by another RPO in the UK reporting them to HMRC.

The RPO cannot be exempted from reporting information on UK resident sellers to HMRC by virtue of another PO reporting the same information to the tax authorities in a Partner Jurisdiction.