--- title: DAC7 - Reporting requirements description: Below is a summary of the types of owners and requirements that need to be included in your reporting --- [Skip to content](https://knowledgebase.anytimebooking.co.uk/knowledge/reporting-types#main-content) English Show submenu for translations [![email-signature-anytime-logo-1.png\]](https://knowledgebase.anytimebooking.co.uk/hs-fs/hubfs/email-signature-anytime-logo-1.png?height=42&name=email-signature-anytime-logo-1.png)](https://knowledgebase.anytimebooking.co.uk/knowledge?hsLang=en) Open main navigation Close main navigation - English Show submenu for translations - [Contact Support](https://knowledgebase.anytimebooking.co.uk/knowledge/request-support) [Contact Support](https://knowledgebase.anytimebooking.co.uk/knowledge/request-support?hsLang=en) Hello. How can we help you? - There are no suggestions because the search field is empty. 1. [Knowledge Base](https://knowledgebase.anytimebooking.co.uk/knowledge?hsLang=en) 2. [Configuration and Settings](https://knowledgebase.anytimebooking.co.uk/knowledge/configuration-and-settings?hsLang=en) 3. [Agencies](https://knowledgebase.anytimebooking.co.uk/knowledge/configuration-and-settings?hsLang=en#agencies) # DAC7 - Reporting requirements ## Below is a summary of the types of owners and requirements that need to be included in your reporting ### **Reporting requirements for different ownership structures** ### When it comes to reporting rental or financial income, the ownership structure of the property plays a crucial role in determining what information must be submitted. Here is a detailed breakdown of reporting obligations based on the type of ownership. **Individual Sellers:** ### **1.** Individual owner If a property is owned by a single individual, that person is the one who must be reported. It’s important that their personal details are provided accurately, especially if they are the sole recipient of any income generated. ### **2.** Multiple owners When a property is owned by more than one individual, the reporting requirements vary depending on how the income is received: - **Joint Bank Account**: If rental income is deposited into a joint bank account, each owner must be reported individually. The correct bank account must be assigned to each person accordingly. - **Single Recipient**: If only one person receives the income, even though the property has multiple owners, only that individual needs to be reported. ### **Entity Sellers 3\.** Partnership business In the case of a formal partnership, the business itself must be reported. Additionally, the **Unique Taxpayer Reference (UTR)** for the partnership must be included in the submission. This ensures that HMRC or relevant authorities can correctly track the income. ### **4.** Limited company For properties held under a limited company, the reporting must be done on behalf of the company. It is essential to include the **Company Registration Number (CRN)** in the report to ensure compliance and use the Office Address if this is different to the Business Address. ### **5.** Sole trader If the property is managed as a sole trader business, reporting should include the sole trader’s **UTR**. When specifying the business type, it should be listed as a **Partnership**, despite the business being operated by one person. ### **6.** Property held in Trust/ Charity Properties owned in Trust or a Charity have specific reporting requirements based on how the trust/charity is structured. The person you deal with will know what Tax Identification number they have and use the Office Address of the organisation: - If the trust operates like a **Partnership**, include the **UTR**. - If it operates as a **Limited Company**, include the **Company Registration Number**. Proper classification and accurate information are vital for regulatory compliance. [Here is a document from HMRC](https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim902330) .   Also if you have questions about what Address to use for the type of seller, then [here is another helpful document from HMRC.](https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim902320) Always ensure that the correct ownership structure is selected and the appropriate identifiers (UTR or CRN) are provided when reporting.  ### **Change of ownership through a reporting year** If a property changes ownership during a reportable year, you can assign the property to the previous owner and set their status to **Inactive**. This will allow you to record payouts against that owner, which can then be included in DAC7 reporting if you mark them as reportable. This [**video**](https://www.loom.com/share/82f1d5d6bf704123aa5f5145fd1bce3d?sid=006591ab-2fb2-4fc8-ba3b-c8f1a06704e0)will help to explain things further ### **Reporting types:** **New Data** **Resend  Data** **Corrected Data** **Deleted Data** **FAQ direct from HMRC** - As per the guidance here on page 16 point 36, the amount of the consideration is the amount net of any fees, commissions or taxes withheld by the reporting platform operator [Model Rules for Reporting by Digital Platform Operators XML Schema (EN)](https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/03/model-rules-for-reporting-by-digital-platform-operators-xml-schema_dd723fbd/dd9c663f-en.pdf). - As per the guidance here: [Model Rules for Reporting by Digital Platform Operators XML Schema (EN)](https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/03/model-rules-for-reporting-by-digital-platform-operators-xml-schema_dd723fbd/dd9c663f-en.pdf) Consideration is considered to be paid or credited to a seller when it is actually paid or credited to an account specified by the reportable seller. 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