Situation:
A listing site ( site, which is redirecting guests to the owners' own website for direct bookings) has been converted into an agency. It is now taking bookings on behalf of the owners.

Question:
Will they be liable for to report on all owners as they were all re-contracted for 2024?

Answer:
Yes.
As they are now acting as an agent and remitting payments, therefore being classes as Digital Seller.
All owners that have been re-contracted in 2024 and any owners that have been newly acquired in 2024 need to be reported on.