HMRC digital platform reporting: a company seller’s guide

HMRC’s digital platform reporting: what it means for a limited company seller

Since 1 January 2024, online platforms such as Amazon, eBay, Etsy, Vinted and Airbnb have had to collect details of their sellers and report what they earned to HMRC each January^1,3. The first reports, for 2024, went to HMRC by 31 January 2025¹. It isn’t a new tax³. A limited company’s sales already belong in its accounts and Company Tax Return, so the job is to make sure the platform has your company’s details and your accounts include every sale.

By Fileyear teamLast checked 1 November 20263 min read

What the platform reports about a company

For a company, a platform collects its legal business name, main business address and tax identification number, which for a UK company is its company registration number, plus the country that issued it¹. It reports these to HMRC with what the company earned on the platform¹.

The thresholds

A platform doesn’t have to report a seller of goods who made fewer than 30 sales and received less than €2,000, about £1,700, in the calendar year^1,2. Cross either line and you’re reported. This exception is only for selling goods. It doesn’t apply to services, renting out property or renting out transport².

These limits only decide reporting. They aren’t a tax-free amount. The £1,000 trading allowance you may have heard of is for individuals, not companies⁴. Every sale a company makes counts.

Check your company’s dates and set a reminder

Search the Companies House register. Your company page shows its filing dates, what to file next and a reminder you can set.

What a limited company seller should do

Check the account is in the company’s name. If your selling account is still in your own name, with your personal details, the platform reports the sales as yours. Update it to the company’s legal name, address and registration number.
Keep the copy the platform sends you. It’s your record of what HMRC has been told¹.
Check your accounts include every sale. All the company’s sales go in its accounts and Company Tax Return, whether or not a platform reports them.
Don’t expect the figures to match. The platform reports a calendar year, after its fees¹. Your accounts cover your company’s own year, with sales in full and fees as a cost. See marketplace payouts and fees in your accounts.

If HMRC writes to you

HMRC now has the platforms’ reports. If it writes to you about online sales:

Check it’s genuine. HMRC publishes a list of the contacts it really uses⁶. Don’t follow links in a message you weren’t expecting.
Read what it asks and reply by the date it gives. Don’t ignore it.
If it’s about sales your company made and the company has declared them, say so. Give the company’s name and registration number, and the accounting periods the sales are in.
If the account was in your own name, explain that the sales were the company’s, and update the account’s details.
If some sales were missed, correct the company’s figures. You can usually amend a Company Tax Return within 12 months of its filing deadline. After that, tell HMRC through its online disclosure service^5,7.

How Fileyear does it

Fileyear prepares your company’s accounts and Company Tax Return from its bank statement, or from a bookkeeping file, so every payout from your platforms is in them. It spots payouts from Amazon, Shopify, eBay, Etsy and TikTok Shop and offers to read your platform’s payout or summary report so sales go in at the full amount. See how to do your company accounts as an online seller.

See Fileyear for online sellers for the supported stock, payout and bookkeeping inputs.