Electronic Commerce: Taxation
Commons · Question 19785 · Tabled 28 Aug 2026 · Treasury · Official record
Answered 8 Sep 2026
Question
Asked by Sir John Whittingdale
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the reporting thresholds for excluded sellers in the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 on individuals s
Answer
Answered by James Murray, 8 Sep 2026
The thresholds for excluded sellers in the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 are designed to exclude casual sellers from reporting requirements while ensuring HMRC receives information necessary to support tax ...