A new set of rules means all online booking platforms and holiday let agencies with bookable websites must now report basic information about their hosts to HMRC (the UK tax authority). Below, we’ve broken down what you need to know.
Overview of the new rules
These rules come from the Model Rules for Reporting by Digital Platforms (MRDP). They require online platforms & holiday let agencies to collect and share host details and rental income to HMRC.
Who must follow these rules?
- UK Residents who rent or co-rent their properties through a holiday let platform/agency.
- Non-UK Residents who own UK-based properties or earn rental income from the UK.
Does this apply to my property?
If you live in the UK or earn income from a property in the UK, then yes, we need to report your rental earnings to HMRC under these rules.
When do we start reporting?
The rules officially came into effect on 1 January 2024, but what we report depends on when you joined our site:
- If you were already listing with us before 1 January 2024:
- You won’t be part of the first year’s report for 2024 income.
- We’ll begin reporting your 2025 income in January 2026.
- If you joined our platform on or after 1 January 2024:
- We’ll report your 2024 income by 31 January 2025.
This reporting happens every January for the previous year’s earnings, so once you’re on the cycle, each year’s income gets reported the following January.
What information do we report?
We may need to provide HMRC with details such as:
If you host as an individual
- Full name (first and last)
- Residential address
- Date of birth
- Your total rental income (in quarterly breakdowns)
- Bank or payment service details (where you receive funds)
- Country of residence and property location (UK for our listings)
- Tax Identification Number (TIN) – usually your National Insurance Number or Unique Taxpayer Reference (UTR)
- Property listing address
- Land Registration Number (LRN or Property Title Number) if available
- Number of days (nights) the property was rented
If you host as a business
- Business name and registered address
- Business registration number
- Business tax residency
- Tax Identification Number (TIN) – typically the company UTR
- Total rental income (quarterly breakdown)
- Bank account details (where the business receives funds)
- Property listing address
- Land Registration Number (LRN) if available
- Number of days (nights) the property was rented
How do I provide my information?
We’ll send an email with a form link, where we’ll ask for any information we don’t currently hold:
- Hosting Details – Are you hosting as an individual or a business? Your home address.
- Tax Identification Number – Your National Insurance Number or Company Registration Number.
- Date of Birth
What is a TIN (Tax Identification Number) in the UK?
- Individuals: Usually your National Insurance Number or Unique Taxpayer Reference (UTR).
- Businesses: Usually your company registration number.
Special Situations
Property Managers/Co-hosts Listing for Owners
- If you collect the rental income, your taxpayer information is reported.
- You might also need to share owner details with HMRC, depending on local requirements.
- If you don’t collect the rental income, and the income is paid directly to the owner then we need to report the owner’s details.
Owner Details
- We only need taxpayer info from the person or business managing the listing.
- If you’re an owner using a manager, make sure you understand your own reporting responsibilities.
How we handle your data
Legal Basis
UK law (implementing MRDP) requires us to collect and share certain tax data with HMRC.
Who gets my data?
We send your data to HMRC, who may share it with other countries if required under international agreements.
What If I Refuse to Provide Tax Info?
Logging your details each year to HMRC is a legal requirement. We may have to suspend payouts and still send any available data to HMRC.
Land Registration Number (Property Title Number)
In the UK, the Land Registration Number (often called a Property Title Number) is a unique code for your property. If you have it, please share it, but it’s not mandatory. You can still rent and receive payouts even if you can’t find it.
How can I see what’s reported?
You can view or download a copy of your owner statements from the owner portal.
We have to report the total rental income you earned through Holiday Home Owners Ltd. (minus our service fees).
What isn’t reported?
We don’t report:
- Earnings from non-accommodation services (e.g., extra experiences or tours).
Common Questions
- I have multiple listings with you. Do I need more than one TIN?
You generally only need one TIN for all your UK listings, as long as it’s your correct tax reference. - I list as a co-host. What info do I need to provide?
If we pay you the rentals, you’ll need to confirm your account info and give your TIN (National Insurance Number or UTR). If the rental is paid to the owner, we need to report the owner’s details. - What if I don’t give my taxpayer information?
We’re still required to report whatever data we do have. HMRC advise agencies suspend payouts until the information is received. - I live outside the UK but have a UK property. Do these rules apply?
Yes. Because the property is in the UK, we must report your information to HMRC. - Can HMRC check my previous tax returns?
HMRC can typically review past returns for a certain number of years. Consult a tax professional for specifics. - What if I stop advertising with you?
If you had bookings from 1 January 2024 onwards, we still report any income you earned until your last booking. - What if another person helps me and gets part of the payout?
If they receive money directly from us, we must also report their details.
Other Questions?
If you have any questions or concerns, please contact us at Holiday Home Owners. We’re here to help make things as smooth and stress-free as possible while we all comply with these new rules.
Thanks for your cooperation and for hosting with us!