# The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, Regulation 7: Notification to HMRC: reporting platform operators

Extent: E+W+S+N.I.

(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.

---
Source: https://www.legislation.gov.uk/uksi/2023/817/regulation/7 (the official version)
Page: https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.