HMRC Digital Platform Reporting — Frequently Asked Questions
Which platforms can I connect to?
HMRC Reporter connects to 27+ platforms including Airbnb, Vrbo, Booking.com, Expedia, Hostaway, Guesty, Lodgify, Smoobu, Hostfully, OwnerRez, Tokeet, Rentals United, HelloGuest, Houst, GuestReady, Pass The Keys, and Stripe Connect.
What is HMRC Digital Platform Reporting?
From January 2024, UK digital platform operators are required to collect seller information and report it to HMRC annually under the Digital Platform Reporting (DPR) regulations, implementing the OECD Model Rules for Reporting by Digital Platform Operators.
Who needs to report?
Any digital platform operator facilitating UK holiday lets, short-term rentals, or similar accommodation bookings must register with HMRC and submit annual DPR XML reports.
What data format does HMRC require?
HMRC requires XML reports in the OECD DPI v2.0 format (Data Processing Instruction version 2.0), including seller TINs, NINOs, VAT numbers, property addresses, and financial data in GBP.
What are the reporting deadlines?
Reports covering the previous calendar year must be submitted to HMRC by 31 January of the following year.