This notice explains what information The Carrier Hub is required to report to HM Revenue & Customs (HMRC) about income you earn through the Platform, and your rights in relation to that reporting.
1. Why We Report to HMRC
Under the Income Tax (Digital Platform Reporting) Regulations 2023 (SI 2023/817), which implement the OECD Model Rules for Reporting by Platform Operators (commonly known as "DAC7"), The Carrier Hub Ltd is a Reportable Platform Operator and is required to:
- Collect and verify certain information about Sellers (Carriers and Sub-Carriers who earn income through the Platform)
- Report that information to HMRC annually
- Provide each Seller with a copy of the information reported about them
This reporting obligation applies regardless of whether you are a sole trader, limited company, or any other business structure.
2. Who Is Affected
You are a Reportable Seller if you are a Carrier or Sub-Carrier who:
- Earned income through the Platform during the relevant calendar year, and
- Are resident in the United Kingdom or another jurisdiction participating in the DAC7 reporting framework
There is a de minimis exemption: if you completed fewer than 30 transactions and received less than €2,000 (approximately £1,700) in total consideration in a calendar year, you may not be reportable in that year. However, we are still required to collect your information even if you fall below this threshold.
3. What Information We Report
We are required to collect, verify, and report the following information about you:
| Category | Information |
|---|---|
| Identity | Full legal name, date of birth |
| Contact | Primary address, country of residence |
| Tax | National Insurance number (individuals) or Company Registration Number and UTR (companies) |
| Financial | Bank account details (if provided to us), total consideration paid to you in the calendar year |
| Business | Whether you are an individual or entity, your business type |
We are required to verify this information against official records where possible. Providing false or inaccurate information is a criminal offence.
4. When We Report
Reports are submitted to HMRC annually, covering the preceding calendar year:
| Report covers | Submission deadline |
|---|---|
| 2024 calendar year | 31 January 2025 |
| 2025 calendar year | 31 January 2026 |
| 2026 calendar year | 31 January 2027 |
5. Your Copy of the Report
No later than 31 January each year, we will provide you with a copy of the information we have reported to HMRC about you for the preceding calendar year. This will be sent to the email address registered on your account.
If you believe any information in your report is incorrect, please contact us at [email protected] as soon as possible. We are required to submit corrections to HMRC where we become aware of errors.
6. How This Affects Your Tax Return
The information we report to HMRC will be used by HMRC to check that your Self Assessment tax return accurately reflects your income from the Platform. This does not change your existing obligation to declare all income to HMRC — it is simply an additional data source HMRC uses to verify compliance.
If you have not been submitting Self Assessment returns and you earn income through the Platform, you should register with HMRC as self-employed and submit returns for all relevant years. You can register at gov.uk/register-for-self-assessment.
7. Your Rights
Under UK GDPR, you have the right to:
- Access the information we hold about you (Subject Access Request)
- Rectify inaccurate information
- Erasure — note that we are legally required to retain DAC7 reporting data for a minimum of 5 years after the end of the reporting period, so erasure requests may be refused on legal obligation grounds for this specific data
- Object to processing — note that DAC7 reporting is a legal obligation and we cannot comply with objections to this specific processing
To exercise your rights, contact us at [email protected].
8. Further Information
- HMRC guidance on platform reporting: gov.uk/guidance/digital-platform-reporting
- ICO guidance on DAC7 and data protection: ico.org.uk
- Our Privacy Policy: /legal/privacy
The Carrier Hub Ltd | [email protected] | ICO Registration: ZC106770
Legal Disclaimer: This document is provided for informational purposes. The Carrier Hub Ltd recommends that you seek independent legal advice if you have questions about your rights and obligations.