HMRC Digital Platform (also referred to as “DAC7”) is a directive implemented by the UK’s HMRC (Her Majesty’s Revenue and Customs) to enhance tax transparency and compliance within the digital platform economy. This regulation mandates digital platforms to report the income earned by sellers using their services. 

The primary goal is to prevent tax evasion by ensuring that all income generated through digital platforms is accurately reported and taxed accordingly. This includes income from activities such as selling goods, renting properties, or providing services. The directive aims to create a level playing field, ensuring that digital transactions are subject to the same tax rules as traditional business activities. By enforcing DAC7, HMRC seeks to close the tax gap and ensure fair taxation in the growing digital economy.

1. Log into your owner account with SuperControl.
2. Go to Your details > DAC7 requirements.

1. Select Your DAC7 Category:
   • Choose whether you are an “Individual” or a “Business” from the options provided.
2. Provide Required Information:
   • Fill in the necessary details in the corresponding fields based on your selected category.
     Please double check the data you have entered is correct to avoid delays for report submissions.
3. Completion:
   • Once all required fields are completed, your part is done.

Individual: Choose this if you receive payments as an individual (i.e., the profit is reported on your personal tax return). Your National Insurance Number will serve as your tax number.

Business: Select this if you receive payments as a business. You will need to use your business tax reference details and VAT number, if applicable, when entering the data.