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The latest addition to our series of brief insights into the workings of the UK and supranational bodies reviewing the taxation of digitalisation of business.

2 August 2021

Following the announcement at UK's Spring Budget 2021, the government has published a consultation document on the UK implementation of the OECD’s Model Reporting Rules for Digital Platforms.

From January 2023, these rules will "require platforms to report information about the income of sellers providing goods and services to help sellers get their tax right and to enable HMRC to detect and tackle non-compliance". The consultation sets out the details of the rules and seeks views on the UK implementation, including on optional elements of the rules. The government welcomes input from a wide range of stakeholders to ensure the rules are implemented proportionately and effectively.