Digital platforms and online marketplaces in the UK, such as Manheim.co.uk, are required to comply with the UK digital sales reporting legislation, implemented in the UK by The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023. If you are a user of such platforms, depending on your yearly sales or number of sales transactions, you may need to provide your tax identification information to the platform operator.

For residents of the UK, the platform operator ‘Cox Automotive UK’ (Meaning Manheim Global Management (UK) Limited and all of its subsidiaries is legally required to report both your sales transactions and certain personal or business information to His Majesty’s Revenue and Customs (HMRC). This includes any sales you may have generated on the following platforms;

Cox Automotive UK will report this information should you meet either of the following thresholds within the calendar year:

Your total sales on any individual Cox Automotive UK platform is equal to or more than £1,740 after deducting fees and commissions or taxes
You complete 30 or more sales transactions on any Cox Automotive UK platform(cancelled transactions are not included in the calculation)

Your total sales for the year are calculated based on the full amount received for your sales transactions on any individual platform excluding:

Shipping amounts paid to the Cox Automotive UK platform in question
VAT collected and remitted by the Cox Automotive UK platform in question
VAT charged on fees
Amounts deducted by the Cox Automotive UK platform in question for fees, cancelled or deleted sales
Returns

Important

Please be aware that UK digital sales reporting requirements do not change your tax and reporting obligations. Per HMRC, “If you are just selling some unwanted items that have been laying around your home, such as the contents of a loft or garage, it is unlikely that you will have to pay tax.” You remain responsible for determining whether your Manheim.co.uk sales are subject to tax and complying with all relevant reporting obligations that may arise from your activities on Manheim.co.uk. We recommend you review this HMRC guide, reach out to HMRC or consult a tax advisor if you have any questions about your tax obligations.

Reporting to HMRC

Starting January 2025, Cox Automotive UK will begin annually reporting to HMRC. Each January we will report for the previous year and provide a copy of the reported data for your review. Should you meet either of the thresholds described above, the following information will be shared with HMRC:

Individual sellers (including sole traders)	Registered companies and partnerships
Full name	Business or legal name
Primary address	Primary address
National Insurance (NI) Number Date of birth	Company Registration Number (CRN) for a registered company, Limited Partnership and Limited Liability Partnership Unique Taxpayer Reference (UTR) for a General Partnership (Partnership)
VAT identification number, where applicable	VAT identification number, where applicable
Total number of transactions and total amount paid or credited to the seller during each quarter of the calendar year, excluding: VAT collected and remitted by Manheim VAT charged on fees Amounts deducted by Manheim.co.uk for fees, cancelled or deleted orders Returns Consequently, the amount Manheim reports may differ from the total amount of payments you actually received from Manheim.	Total number of transactions and total amount paid or credited to the seller during each quarter of the calendar year, excluding: VAT collected and remitted Cox Automotive UK VAT charged on fees Amounts deducted by Cox Automotive UK for fees, cancelled or deleted orders Returns Consequently, the amount Manheim reports may differ from the total amount of payments you actually received from Manheim.
Total of fees, commissions or taxes withheld or charged by the platform during each quarter of the calendar year	Total of fees, commissions or taxes withheld or charged by the platform during each quarter of the calendar year
Number of the bank account to which sales proceeds were paid or credited	Number of the bank account to which sales proceeds were paid or credited

Data protection

We protect your personal data through leading-edge technical and organisational security measures to minimise risks associated with data loss, misuse, unauthorised access and unauthorised disclosure and alteration.

To this end we use firewalls and data encryption, for example, as well as physical access restrictions for our data centres and authorisation controls for data access.

We also recommend you ensure a strong password on your Manheim.co.uk account.

We’ll give you ongoing visibility into any information we collect and the ability to easily update your preferences at any time. You can find further information on our data security in our User Privacy Notice.

Providing your tax identification information

Under the UK digital sales reporting legislation, Manheim.co.uk is required to collect and report your tax identification information to HMRC. If your tax identification information is not yet stored in your Manheim.co.uk account and you've met either of the thresholds, you will receive an email asking you to provide the respective information.

The table below illustrates the specific tax identification information needed, including the format and guidance on where to find it:

>	Individuals and Sole Proprietors	Registered companies, Limited Partnership and Limited Liability Partnership	General partnerships
Tax identifier	National Insurance (NI) number	Company Registration number (CRN)	Unique Taxpayer Reference (UTR)
Format	XX999999X Two prefix letters, six digits and ending in one suffix letter.	A CRN consists of 8 numbers or 2 letters followed by 6 figures. The exact combination depends on the company structure and where it is incorporated. Limited companies incorporated in England & Wales are always assigned 8-number CRNs	9999999999 (10 digits)
Where can I find it	On your payslip On your P60 On letters about your tax, pension or benefits In the HMRC app In the National Insurance section of your personal tax account	On your certificate of incorporation On letters you've received from Companies House since incorporating On the Companies House's official register of incorporated businesses	HMRC App Your SA800 - Self Assessment: Partnership Tax Return
How do I apply for one?	For more details, please visit the Apply for a National Insurance number page on gov.uk	Company registration numbers are assigned automatically when businesses incorporate.	For more details, please visit the Self Assessment: register a partnership for Self Assessment (SA400) page on gov.uk

Tip

If you are required to do so but don't provide the requisite information, your account may be subject to payout holds or selling blocks.

As a UK resident, when you sell over £1,740 or surpass 30 sales transactions within a calendar year on a single unique platform, Cox Automotive UK is obliged to report certain personal or business information to HMRC in accordance with the UK digital sales reporting legislation. Cox Automotive UK will notify you when you have crossed these thresholds. When prompted to do so, please provide Cox Automotive UK the requested tax identification information specific to you as a business or individual. Starting January 2025, the prior year's information will be annually reported to HMRC each January and a copy of the reported data will be provided to you.

UK digital sales reporting requirements do not change your existing tax obligations or create new tax obligations for you. These thresholds only relate to whether Cox Automotive UK is required to report your data. This doesn’t change your tax obligations or necessarily mean that you must pay taxes on the amounts reported; per HMRC, “If you are just selling some unwanted items that have been laying around your home, such as the contents of a loft or garage, it is unlikely that you will have to pay tax.” Whether or which taxes are due because of your sales on Cox Automotive UK platforms depends on your total sales activity, which is not limited to Cox Automotive UK platforms.

Whether you are trading privately or commercially does not depend on reaching the values specified by the UK digital sales reporting legislation. The question of whether you are acting commercially or whether tax obligations result from your sales activity depends on your sales activity as a whole. If you are unsure if your selling activity on Cox Automotive UK qualifies as private or commercial or if you have further questions regarding your tax obligations, please review this HMRC guide, reach out to HMRC or consult a tax advisor.