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Digital platform reporting to HMRC and your MTD records

Last updated 28 October 2026. Every fact below is checked against the sources listed at the end. General information, not tax advice.

Short answer: Since 1 January 2024, UK digital platform operators may need to collect and check sellers' details and report them, with the seller's income from the platform, to HMRC. Your details won't be reported if you make fewer than 30 sales of goods in a calendar year and receive less than €2,000 (about £1,700) for them. Platforms must give you a copy of what they report. It shows your total for the calendar year less fees, commission or taxes deducted by the platform, split into calendar quarters. It doesn't automatically mean you owe tax and it doesn't replace your own business records.

Timing

Platforms collect the information for each calendar year and send it to HMRC by the following 31 January: for example, 1 January to 31 December 2024 by 31 January 2025. If you do need to tell HMRC about your income, you work it out for the tax year (6 April to 5 April), not the calendar year the platform reports.

Not a new tax

HMRC has said platform reporting is not a new tax and no tax rules have changed for people selling unwanted items. If you sell goods you bought intending to sell for a profit, or goods you made (including items made as a hobby), you're probably trading. Add this to any other trading income; if the total is over the £1,000 trading allowance for the tax year, you need to tell HMRC.

What marketplaces say

Vinted says it will contact you by the end of the year if you complete 30 or more sales, or sell over €2,000 (about £1,700), in a calendar year, so it can report your details to HMRC. Depop reports to HMRC, for each quarter of the calendar year, the total paid to you (gross sales minus fees and refunds), the number of transactions, and the fees it charged, for UK sellers over €2,000 (around £1,700) or more than 30 items in a calendar year.

Worked example: platform report vs tax-year turnover

Example figures Made-up figures for a fictional seller, not real data.

FigurePeriodAmount
Platform report: paid to you (after fees)1 Jan to 31 Dec 2026£19,640.00
Gross sales less refunds1 Jan to 31 Dec 2026£22,480.00
Turnover for your records6 Apr 2026 to 5 Apr 2027£23,150.00

The platform figure is net of fees and covers a calendar year; your records need gross turnover for the tax year.

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Questions

Does a platform report mean I owe tax?

Platforms must give you a copy of what they report. It shows your total for the calendar year less fees, commission or taxes deducted by the platform, split into calendar quarters. It doesn't automatically mean you owe tax and it doesn't replace your own business records.

Which year do I use?

If you do need to tell HMRC about your income, you work it out for the tax year (6 April to 5 April), not the calendar year the platform reports.

When do platforms report?

Platforms collect the information for each calendar year and send it to HMRC by the following 31 January: for example, 1 January to 31 December 2024 by 31 January 2025.

Sources

TidyTill is a record-keeping aid only. This page is general information, not tax advice. TidyTill is not HMRC-recognised software and it doesn't submit anything to HMRC: you send quarterly updates and your tax return through HMRC-recognised software. Rules and dates can change, so check GOV.UK or ask an accountant about your own situation.

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