Seller Tax & HMRC Notice

CZAAH may have legal obligations to collect, verify and report seller information.

Where required, information may include:

• legal name;
• address;
• date of birth;
• tax identification information;
• business registration information;
• transaction amounts;
• number of transactions;
• fees;
• commissions; and
• other reportable information.

Where legally required, CZAAH may send reportable seller information to HMRC and provide sellers with a copy of reported information.

Reporting information to HMRC does not itself mean that a seller owes tax.

Sellers remain responsible for their own tax position.