This note summarises the rules that will require platform operators to report to HMRC (and sellers on their platform) information regarding transactions on their sites, including seller details, from January 2024. The rules were the subject of consultation and are based on the OECD's model rules for (common) reporting by digital platforms, with UK implementing regulations (The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023) made on 18 July 2023.