As there is a variety of combination in regards to where the property is located and the owner resides, please see the table below for information when you need to report a seller, and when you don't need to do that.
| Where is the property located | Where does the seller reside? | Needs to be reported |
|---|---|---|
| United Kingdom (UK) | United Kingdom (UK) | needs to be reported |
| United Kingdom (UK) |
European Union (EU) | needs to be reported |
| United Kingdom (UK) |
rest of the world | needs to be reported |
| European Union (EU) |
United Kingdom (UK) |
needs to be reported |
| European Union (EU) |
European Union (EU) |
needs to be reported |
| European Union (EU) |
rest of the world |
needs to be reported |
| rest of the world |
United Kingdom (UK) |
needs to be reported |
| rest of the world |
European Union (EU) |
needs to be reported |
| rest of the world |
rest of the world |
does NOT need to be reported |