Regulation 7 Notification to HMRC: reporting platform operatorsI1
United Kingdom
(1)
A reporting platform operator must give notice to HMRC that it is a reporting platform operator by no later than the 31st January following the end of the first reportable period.
(2)
The form and manner in which a notice under paragraph (1) is to be given is specified in specific or general directions given by the Commissioners for HMRC.