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​Upcoming Regulatory Changes: Implications for Freelancers and Gig Economy Workers

​Upcoming Regulatory Changes: Implications for Freelancers and Gig Economy Workers

Posted by Emily on 3rd Dec 2023

New government regulations are set to ensure freelancers and gig economy workers using digital platforms are tax compliant. This follows the Spring Budget 2021 announcement, which proposed adopting the Organisation for Economic Co-operation and Development's (OECD) Model Reporting Rules for Digital Platforms. These rules, effective from 2023, will obligate platforms like Fiverr, Upwork, Deliveroo, Uber, and Airbnb to report user earnings to HMRC.

delivery rider on his bike

Key Requirements for Digital Platforms from January 2023

1. Collect and report seller details, including identity, location, and annual earnings, to HMRC.

2. Provide this information to sellers to assist in their tax filings.

3. Platforms face penalties for non-compliance or inaccurate reporting.

Impact on Freelancers and Gig Workers

These measures aim to enhance tax compliance among freelancers and gig economy workers. Discrepancies between platform and seller-reported earnings may prompt HMRC investigations. It's crucial for those earning through these platforms to prioritize tax compliance.


Sellers with less than 30 transactions or earnings below £1700 annually from a single platform are exempt from reporting.

Perspective on the Changes

While ensuring compliance, these regulations can simplify tax filing processes for compliant workers. It's part of a broader trend reflecting the government's focus on the growing digital self-employment sector and ensuring tax fairness.

Risk Management

Staying tax-compliant is critical. Engaging an accountant is advisable for those less confident in managing tax affairs.

We welcome your thoughts and comments on these changes. How do you think they will affect you or your business? Leave your comments below!