Scenario:
The owner is reluctant or refusing to provide the information required.

Possible concerns: Security - How save is my data?
The owner is concerned about how their sensitive data, e.g. National Insurance Number, are being protected.
The date of birth (DOB) and the National Insurance Number (NIN) are both encrypted by default. Only users with an access level of viewing DAC7 data set up can view it.
Every decryption attempt is logged. This provides a clear trail of when the data was accessed and by whom (which user)
All changes to any DAC7 data is being logged, including when the change was made and by whom.
Bank details are encrypted, but visible to all users.  

Possible solutions:
If owners simply refuse to comply, a recent PASC UK (Professional Association of Self Caterers UK) webinar included the following potential routes to explore in accordance with HMRC regulation IEIM902350.

1. Encourage Compliance:
   Initially, make all possible efforts to encourage your sellers to provide the necessary information. Clear communication about the importance and legal requirement of this data can be helpful.
   If this does not bear fruit, you might need to think about the following.
2. Restrict Access:
   If necessary HMRC suggests that temporarily suspending access to the platform could be an effective measure to ensure compliance.
   -> If a seller (owner) is not cooperative during the onboarding process, take measures to prevent them from completing onboarding. The result would be they will not be appearing on your website.
   -> For already onboarded sellers (owners) this could mean the property / properties of the owner is only being listed on your website in a limited capacity, e.g. only weekly bookings are possible, but no short breaks or only specific months are bookable.
   This restriction should only be in place until they submit all necessary information.