# The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, Regulation 9: Notification to HMRC: application of the due diligence procedures to active sellers only

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

(1) An election under section II(G) (application of the due diligence procedures to active sellers only) of the model rules must be made by notice to HMRC.
(2) Notice under paragraph (1) must be given by no later than the 31st January following the end of the reportable period to which it relates.
(3) A notice given under paragraph (1) has effect for the reportable period in which it is made, and for all subsequent reportable periods until it is withdrawn, including the reportable period in which it is withdrawn.
(4) The form and manner in which a notice under paragraph (1) is to be given and withdrawn is specified in specific or general directions given by the Commissioners for HMRC.

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Source: https://www.legislation.gov.uk/uksi/2023/817/regulation/9 (the official version)
Page: https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.