»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Model Rules have an optional exclusion from the scope of the rules for some categories of Platform Operators (POs). Jurisdictions can choose whether to include a carve-out for one or more of these categories as an “Excluded Platform Operatorâ€� (EPO).

For the UK, an EPO is a PO-) whose entire business model is such that:

• it does not allow Sellers to derive a profit from the payments received, or
• it does not have any Reportable Sellers.

»Ê¹ÚÌåÓýapp first category covers POs that do not allow Sellers to derive a profit from payments received as the prices charged for Relevant Activities cannot exceed the cost of them. For example, a Platform may facilitate ride-sharing services which allows a Seller to inform others that they will be driving to a particular destination. Other users respond and join the Seller, contributing to the cost of travel. »Ê¹ÚÌåÓýapp amounts paid cannot exceed the cost of the travel and therefore the Seller does not derive a profit.

»Ê¹ÚÌåÓýapp second category applies to POs that do not have any Reportable Sellers and hence will not have any information to report. For example, a Platform only allows access to Excluded Sellers (see 901630) or all the Sellers are in non-partner jurisdictions.

»Ê¹ÚÌåÓýappre are no other exclusions for any other types of POs.

A PO must give a notice to HMRC if it considers that it is an EPO. »Ê¹ÚÌåÓýapp notice must be given by 31 January following the end of the first Reportable Period for which the PO is claiming the exemption. »Ê¹ÚÌåÓýapp notice is given in the form of a notification when the PO registers for the online reporting service (see 903220). »Ê¹ÚÌåÓýapp notification applies for all subsequent Reportable Periods and does not have to be made each year.

If an EPO no longer meets the conditions for exclusion, it must withdraw the notification using the online reporting service.

An EPO is not expected to demonstrate to HMRC that it meets the conditions for exclusion when it registers and makes the notification. However, HMRC will review whether an EPO is likely to meet the conditions and may ask for relevant documentation, explanations and other information which demonstrate that the PO qualifies for the exclusion if there are any doubts about the validity of the notification. An EPO should therefore ensure they have the relevant documentation and evidence available to support their EPO notification.