Guidance: Compliance checks: Penalties for digital platform operators — CC/FS98

This factsheet explains the penalties HMRC may charge digital platform operators for not meeting their reporting obligations.

This factsheet explains the types of penalties HMRC may charge if you do not meet your obligations as a digital platform operator in the UK.

It also includes information about:

  • your rights if we’re considering charging you a penalty
  • what happens if you deliberately give us false information

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

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Original source Guidance: Compliance checks: Penalties for digital platform operators — CC/FS98

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