HMRC DPO: Tax Reporting for Great Britain/United Kingdom (Digital Platforms Reporting Regime)

Who should read this: SubscribeStar creators with UK connections (residence, payouts to UK accounts, UK audiences), and internal moderation/ops teams.

TL;DR (what changes for you)

UK rules require platforms like SubscribeStar to collect, verify, and report information about certain creators’ earnings and identity to HMRC each calendar year.

The annual deadline for platforms to file and to give creators a copy of the data is January 31 for the prior calendar year (e.g., 2025 activity is due 31 Jan 2026). These rules don’t create a new tax; they’re about transparency.

SubscribeStar predominantly facilitates digital content and services. Under HMRC’s definitions, “sale of goods” means tangible items only; purely digital items (e.g., downloads, access rights) are not “goods” for these rules. Most SubscribeStar activity will therefore fall under “Personal Services” (a reportable category), not “Sale of Goods.”

What is HMRC DPO?

“HMRC DPO” refers to the UK’s implementation of the OECD Model Reporting Rules for Digital Platforms via The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (SI 2023/817). The rules cover platform‑facilitated Relevant Activities:

• Personal services (e.g., creative, freelance, gig work)
• Sale of goods (tangible items only)

SubscribeStar’s core use case maps to personal services. (We do not host property or vehicle rentals.)

Who is in scope?

A creator is reportable to HMRC if they use the platform to supply or get paid for goods/services and either:

1. are UK‑resident, or
2. rent out property located in the UK or another “reportable jurisdiction.”

Large corporate/sovereign sellers and certain high‑volume property managers are excluded by law. There is also a “small seller” exception for sale of goods only: fewer than 30 sales and ≤ €2,000 (≈ £1,700) in a calendar year. This exception does not apply to services (including most SubscribeStar activity).

Important for multi‑platform creators: Where more than one platform holds the same data, one platform may report for both (called assumed reporting) — but UK‑resident sellers must be reported to HMRC (you cannot rely on a non‑UK tax authority to meet the UK obligation).

What SubscribeStar must collect & verify

We are legally required to collect and verify:

For individual creators

• Full legal name
• Primary address
• Date of birth
• TIN (for UK residents this is normally the National Insurance number)
• financial account identifiers (e.g., account number/sort code or IBAN) — HMRC requires these for UK‑resident sellers if we have them

For entity creators (companies)

• Legal name and primary address
• TIN (for UK companies, typically the Company Registration Number (CRN))
• Company registration number (if not already used as the TIN)

We also report for all reportable sellers (as applicable):

• Jurisdiction of tax residence
• Quarterly totals of consideration paid/credited (cash‑basis, after refunds/cancellations)
• Number of relevant activities
• Fees/commissions/taxes we withheld or charged
• Financial account identifiers (if required/available — see above)

Verification & refresh cycles

• We must verify the collected identity data.
• Your primary address must have been collected and verified/confirmed within the last 36 months, or we must re‑confirm it.

If you don’t provide information: We’ll ask again and may limit onboarding, payouts, or access until we have what the rules require.

To submit the required data, use the our UK-specific Tax Wizard (log in to your account first).

What you (the creator) will receive

January 31 each year, you’ll receive a copy of the information we reported for the prior calendar year. It shows total amounts earned on SubscribeStar, less any platform fees/commissions/taxes we deducted, broken down by quarter. Keep this with your records — it helps with your tax filings but does not replace your own bookkeeping.

Note UK timing: HMRC reporting is calendar‑year (January – December). UK Self Assessment uses the tax year (April 6 – April 5). You still calculate and report your taxable income for the tax year.

Key dates & examples

• Reportable period: calendar year (January 1 – December 31)
• Platform deadline to HMRC: January 31 following the year
• Copy to sellers: also by January 31
• Record retention (platform): 5 years after the end of the reportable period

Example: Activity from January 1, 2025 to December 31, 2025: SubscribeStar reports to HMRC and sends your statement by January 31, 2026.

What “consideration” means (how amounts are calculated)

“Consideration” is the compensation paid or credited to you for in‑scope activities. It includes tips/gratuities and incentives. HMRC expects cash‑basis reporting — amounts actually received or credited during the year, after refunds/cancellations in that year. (We separately report any fees/commissions/taxes we withheld/charged.)

How this interacts with “sale of goods” headlines

Media often mention the “30 items / €2,000” threshold. That threshold only affects whether goods‑only sellers are reportable. It does not apply to services, so most creators on SubscribeStar (services) remain reportable if other conditions are met. Also, digital items aren’t “goods” for these rules—they are intangible.

Multi‑platform creators (assumed reporting)

If another platform will report the same seller for the same period, the rules allow assumed reporting to avoid duplicates — but UK‑resident creators must be reported to HMRC, not just to another country. SubscribeStar (or the other platform) must notify HMRC about assumed reporting using HMRC’s DPO online service.

Compliance posture & penalties (platform‑side)

HMRC’s regulations require platforms to collect, verify, report, and keep records. HMRC can impose penalties on platforms for failures (with an initial bedding‑in period and reduction/appeal mechanisms in certain circumstances).

What you need to do (creators)

1. Keep your profile details accurate. If you move or change your legal name, update it in your account so we can meet the 36‑month address confirmation rule. To submit the required data, use the our UK-dedicated Tax Wizard (log in to your account first).
2. Have your identifiers ready.
1. UK individuals: National Insurance number.
2. UK companies: CRN (also serves as TIN).
3. UK partnerships: Partnership UTR.
3. Payout account details (we may need to report identifiers for UK‑resident creators if available)
4. Save your statements. Keep the annual statement we send by January 31 and your own records for the UK tax year (April 6 - April 5).
5. File taxes as usual. The reporting rules don’t change whether income is taxable; they help HMRC cross‑check.

FAQs

Is this a new tax?

No. It’s an information regime. Your tax obligations are unchanged; HMRC simply receives platform‑reported data each year.

Will SubscribeStar report digital downloads as “goods”?

No. For these rules, goods are tangible. Purely digital items and access rights are not “goods.” Your activity is typically a personal service.

What if I’m under the “30 items / €2,000” threshold?

That small‑seller threshold applies only to sale of goods, not to services. Most SubscribeStar creators are unaffected by that exception.

When will I get my annual statement?

By January 31 for the prior calendar year. It shows totals by quarter and net of platform fees/commissions/taxes deducted. Keep it with your tax records.

I publish on multiple platforms. Will I get duplicate filings?

Possibly, unless platforms coordinate assumed reporting. Regardless, UK‑resident creators must be reported to HMRC.

Legal notice

This page is general product guidance, not legal or tax advice. If you have individual questions about your tax position, please consult a qualified adviser.