Part 2 Due diligence, record-keeping and reporting obligations
United Kingdom
- 3Due Diligence and record-keeping
- 4Reporting of Information
- 5Electronic report system
- 6Provision of Information
- 7Notification to HMRC: reporting platform operators
- 8Notification to HMRC: excluded platform operators
- 9Notification to HMRC: application of the due diligence procedures to active sellers only
- 10Excluded Sellers: proportional reduction of thresholds