Question:
How is the income to the owner reported in connection with the fees and commission deducted from the amount paid by the guest?

Example:
The guest pays £1000 for a week long stay.
- £200 are deducted as Booking Fee
- £100 are deducted as Cleaning Fee
- £25 are deducted for the bin collection

The owner will receive £675. Which leaves £325 to be accounted for.

Answer:
We will report £675 to be paid to the seller.
The fees are being reported separately according to the HMRC guidelines.
https://www.gov.uk/guidance/reporting-rules-for-digital-platforms#what-to-report