{
  "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-15",
  "json_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-15.json",
  "legislation": "uksi/2023/817",
  "legislation_title": "The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Penalties for failure to notify",
  "text": "(1) If a reporting platform operator fails to comply with regulation 7 (notification to HMRC: reporting platform operators), the reporting platform operator is liable to a penalty not exceeding £1,000.\n(2) If a platform operator fails to comply with regulation 8(1) (notification to HMRC: excluded platform operators), the platform operator is liable to a penalty not exceeding £1,000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 1.1.2024, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/817/regulation/15",
    "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."
}