Online platforms’ role in ensuring tax compliance by their users

The Chancellor announced a call for evidence within the Spring Statement 2018 in relation to the use of online platforms.  In particular, the government want to ensure that it is as easy as possible for people to comply with their tax obligations. At the same time there may be some who seek opportunities to avoid their tax obligations.

HMRC already work with online platforms in a number of areas such as VAT fraud. It is recognised, however that the opportunities and challenges of online marketplaces extends beyond VAT. The call for evidence will therefore explore how a better understanding of online platforms interact with their users and the attitudes to tax among those who make money from using those platforms.

The call for evidence closes on 8 June 2018.