The OECD Model Reporting Rules for Digital Platforms (MRDP) have now been incorporated into UK legislation to strengthen global tax transparency and cooperation. These rules ensure that income earned through digital platforms is visible to tax authorities, particularly when earnings cross international borders.
As part of these requirements, Reliance Retreats Limited must collect and report specific details about property owners and their listings to HMRC. This applies to both individuals and businesses that use our platform to offer accommodation and complete transactions.
Below you’ll find answers to the most common questions about MRDP and how it affects you.
What are the MRDP rules?
The MRDP is an international framework developed by the OECD. It requires digital platforms (SuperControl) to gather and share information about their sellers with tax authorities, helping governments ensure accurate tax reporting and enhancing transparency across jurisdictions.
Tax Implications
Will MRDP change how my taxes are handled?
No—MRDP does not alter how Reliance Retreats Limited processes commission or any other amounts on your account.
However, tax authorities may use the information platforms report to:
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Cross-check your tax returns
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Pre-populate sections of your tax return (where applicable)
Owner Registration Requirements
I listed a UK property in 2024 — do I need to do anything?
If your UK property was first listed between 1 January 2024 and 31 December 2024, we may already have your details. You’ll simply be asked to confirm the information we hold is still correct through your Owner Portal.
What about all other owners?
All existing owners with UK-based properties must provide the required MRDP DAC7 information.
Some details may already be on file, but additional fields will need completing via the Owner Portal.
Reporting Process
Is MRDP a one-time process?
No — MRDP is an ongoing annual reporting obligation.
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In 2024, only newly registered owners were included.
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Going forward, Reliance Retreats Limited must report data for all active reportable sellers, including you.
Data must be submitted to HMRC by 31 January each year.
Examples:
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Information for 2025 → reported by 31 January 2026
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Information for 2026 → reported by 31 January 2027
We will also contact you every 36 months to reconfirm your details.
Do I need to notify Reliance Retreats of changes?
Yes — it is essential that your information remains accurate.
If you change personal details, business information, or property ownership, please update us promptly.
Once your initial data is validated, you can edit your details directly in the Owner Portal.
Providing Data
How do I submit my information?
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Log in to your Owner Portal
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Select Settings in the top menu
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Choose DAC7 Details from the side menu
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Complete the required steps
What information is collected?
We are required to collect:
- DAC7 Category – Is it listed as a business or under your own personal tax?
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Company name / your Full name depending if its a business or personal
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Address
- VAT Number – if registered for VAT
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Date of birth (for personal accounts)
- National Insurance Number – If a personal account
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Tax Identification Number / Company Registration Number (TIN) – only if registered as a business
You can name multiple people of interest if the tax burden is shared.
Where can I find my Business Registration Number, TIN, or VAT Number?
If you operate as a business through Reliance Retreats Limited:
For companies or entities:
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Business registration number – issued when your business is registered (e.g., Companies House in the UK)
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TIN – typically your Unique Tax Reference (UTR) or National Insurance number in the UK
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VAT number – if applicable
For individuals treated as a business for tax purposes:
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TIN – usually your NI number or UTR
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VAT number – if applicable
In some countries, TIN and VAT numbers may be identical. If so, enter the same number in both fields.
If unsure, please seek guidance from your accountant or tax adviser.
How is my data protected?
Your information is securely stored and only shared with tax authorities where required by law.
We comply with GDPR and all applicable data protection regulations.
What happens if I don’t provide the requested information?
If you fail to supply the necessary data:
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Your account may be restricted
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Your property could be placed on stop-sell
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Payments may be withheld until compliance is achieved
What if I provide my data after the reporting deadline?
Once your information is submitted and verified, we will reinstate your account, provided no other issues remain.
Do I need to provide information for every property I manage?
You must supply details for the individual or business that holds the contract with Reliance Retreats Limited.
The number of submissions depends on how many owner accounts you hold — not the number of properties.
I have UK and overseas properties — am I included?
Yes. If any of your properties are UK-based and listed through Reliance Retreats Limited, you fall under MRDP requirements.
I manage a property but don’t own it — do I still need to submit data?
Yes. MRDP requires data for the person or entity that entered into the contract with Reliance Retreats Limited, regardless of property ownership.
What about bookings made through platforms like Booking.com or Airbnb?
Reliance Retreats Limited must report all properties and associated bookings, even if we list them on third-party sites.
Those third-party platforms will not report bookings managed through us.
Sharing Data
Will my information be shared?
Yes. As a reporting platform, we must share your information with HMRC.
HMRC may then exchange data with other tax authorities under international agreements.
Can I see what information is shared?
Yes. After reporting, a copy of the submitted data will be available to you.
If I remove my property, will my information still be reported?
Yes. If any transactions occurred during the reporting year, the data must still be submitted — even if you later remove your listing.
(Some exemptions apply for specific categories such as public bodies or high-volume operators.)
How do I update my information after submission?
Once your details have been verified, you can update them in the Owner Portal.
If the information you submit does not match our records, our Account Management team will contact you.
During this time, your details will be temporarily locked from editing.
What action can HMRC take if I do not comply?
HMRC can take further action if the required information is not provided or if the data they receive indicates undeclared income. Possible consequences include:
1. Requests for further information
HMRC may contact you directly to ask for missing tax information or clarification about income earned through digital platforms.
2. Review or investigation of your tax affairs
If HMRC believes your tax returns do not reflect your earnings, they may open an enquiry into:
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Property income
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Capital gains
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Business activity
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Historical tax years (where appropriate)
3. Penalties for undeclared or incorrectly declared income
If HMRC identifies income that should have been declared, they may impose:
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Late filing penalties
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Late payment interest
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Inaccuracy penalties, which can range from 0% to 30% for careless errors, and significantly higher for deliberate non-compliance
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Assessments for unpaid tax going back several years
4. Cross-border tax sharing
If you are based overseas, HMRC may share your information with your local tax authority. That authority may then:
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Contact you for further information
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Adjust or review your tax declarations locally
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Issue penalties under their country’s tax legislation
5. Removal from platform services
Persistent non-compliance may result in Reliance Retreats Limited permanently restricting your ability to list properties on the platform
If you need to update data while it is pending, you can contact us via: 📧 accounts@relianceretreats.com