Reporting rules for digital platforms (DAC7)
The reporting rules for digital platforms require apps that pay people for services to report who they paid, and how much, to HMRC every year. In Europe the same rules are known as DAC7.
Last checked 29/09/2026.
They apply from 1 January 2024. Each platform collects your name, address, date of birth and National Insurance number, and reports the calendar year's payments by the following 31 January. You are sent a copy.
What it means for your money
HMRC can now see what the apps paid you. There is no minimum for services, so every driver is reported. The report is by calendar year and your return by tax year, so they will not match; build your return from your own records.
Where to read more
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