IEIM905012 | Example 2 - Missing Information in the Initial Period

A Reporting Platform Operator (RPO) has reported information to HMRC. The TIN was missing for some of the records.

HMRC contacts the RPO who explains that they were unable to obtain a TIN for some sellers as they refused to provide it. Following repeated requests for the TIN from the sellers, the RPO took steps to prevent the sellers from having any further activity on the platform until a TIN was provided.

In such a scenario, a penalty is unlikely.