{
  "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023",
  "json_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023.json",
  "id": "uksi/2023/817",
  "title": "The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023",
  "short_title": "Platform Operators (Due Diligence and Reporting Requirements) 2023",
  "long_title": "These regulations make provision implementing the OECD (2020), Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, OECD, Paris and the OECD (2021), Model Reporting Rules for Digital Platforms: Optional Module for Sale of Goods, OECD, Paris (together the ‘model rules’). They impose obligations on certain persons who operate digital platforms (known as ‘reporting platform operators’). Reporting platform operators are required to carry out due diligence on users of their platform (known as ‘sellers’), to report information about the sellers to HMRC and to provide a copy of the information to the sellers themselves.",
  "citation": "S.I. 2023/817",
  "type": "uksi",
  "year": "2023",
  "number": "817",
  "version": "current",
  "date": "2023-07-18",
  "revised": true,
  "valid_from": "2024-11-25",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory Provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Due diligence, record-keeping and reporting obligations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Due Diligence and record-keeping",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Reporting of Information",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Electronic report system",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provision of Information",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Notification to HMRC: reporting platform operators",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Notification to HMRC: excluded platform operators",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Notification to HMRC: application of the due diligence procedures to active sellers only",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Excluded Sellers: proportional reduction of thresholds",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Penalties for breach of obligations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Penalties for late reports",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Penalties for failure to provide information to reportable sellers",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Penalties for failure to provide information to HMRC",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Penalties for failure to comply with record-keeping requirements",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Penalties for failure to notify",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Penalties for failure to apply due diligence procedures",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Penalties for inaccurate or incomplete reports",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Reasonable excuse",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Duplication of liability to penalties",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Assessment of penalties by HMRC",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Time limits and treatment of penalties",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Right to appeal against penalty assessments by HMRC",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Procedure on appeal",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Defined terms",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/schedule-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-07-19",
      "size": 76582,
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/pdf/uksi_20230817_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/817/pdfs/uksi_20230817_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-07-19",
      "size": 44333,
      "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/pdf/uksiem_20230817_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/817/pdfs/uksiem_20230817_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "provisions": [
        "section/136"
      ]
    },
    {
      "id": "ukpga/2023/30",
      "title": "Finance (No. 2) Act 2023",
      "url": "https://openlegislation.uk/finance-no-2-act-2023",
      "provisions": [
        "section/349"
      ]
    }
  ],
  "changes_made_to": 29,
  "changes_made_to_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/changes.json",
  "changes_made_by": 25,
  "changes_made_by_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/817",
    "retrieved_at": "2026-10-28T21:42:27.854993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}