United Kingdom Model Reporting Rules for Sellers on Digital Platforms

Overview of UK MRDP

As of January 1, 2024, the United Kingdom Model Reporting Rules for Digital Platforms (UK MRDP) introduced new regulations--The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023--that require digital platforms like TikTok to collect and report taxpayer information for sellers (creators and merchants) who earn above a certain level of consideration from relevant activities on the platform.

Applicable sellers and relevant income

These regulations apply to UK residents who earn reportable income from providing certain services or selling tangible goods that are classified as 'Relevant Activities.' If you earn any reportable income from TikTok that meets these requirements, we will send you a mandatory questionnaire in-app or during the payout onboarding of the Relevant Activities.

Next steps

As of October 2024, if we find that your income qualifies under the UK MRDP, you will receive an in-app notification with guidance on the necessary information you need to provide. Weekly reminders will follow until all steps are completed.

If you don't receive an in-app notification, the UK MRDP does not apply to your earnings.