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§1 UK MRDP TAX Compliance
#§2 What is the UK MRDP Compliance?
What is the UK MRDP Compliance?
UK MRDP, which is short for UK Model Reporting Rules for Digital Platforms, is a tax regulation requiring partners on digital platforms to report specific tax information. Complying with the UK MRDP helps you avoid penalties, payout blocks, and potential account deactivation. But not to worry, we are committed to providing you with all the essential tools and information to navigate the process effortlessly.
§3 Do You Need to Report?
Do You Need to Report?
If you have received any commission as a TikTok Shop e-commerce partner, you are required to comply with the UK MRDP. Tip: Make sure you understand the reporting requirements and deadlines. Staying informed will help you navigate compliance smoothly and avoid any issues with your account.
§4 What Information is Required?
What Information is Required?
Here's a summary of the different requirements for UK TTS Partners:
| Requirement | Partners |
|---|---|
| Basic Information | - Primary address - Legal name |
| Tax Identification Number (TIN) | - TIN number required (company registration number) |
| VAT ID Number | - VAT Registration Number if VAT-registered - Option to select "No" if not registered |
| Additional Details | - Company registration number required |
Tip: Prepare your VAT and TIN documents to ensure quick and easy submission.
§5 Stay up-to-date, stay compliant
Stay up-to-date, stay compliant
If you have earned commissions as a partner, you will be prompted to submit (via e-mails and notifications) your UK MRDP information. Here's a visual guide to know how:
- Step 1: Connect to your TikTok Shop Partner Center
- Step 2: Follow this path Finance>Tax Information>For MRDP
- Step 3: Click on update and fill out all necessary information by following the form
- Step 4: Submit and Await Verification
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§6 Yearly Confirmation Requirement
Yearly Confirmation Requirement
- Annual Confirmation: Starting next year, partners must confirm the accuracy of their UK MRDP information each year by December 31.
- Penalty for Non-Confirmation: Payouts will be blocked if confirmation isn’t completed for three consecutive years.
Action Required: Review and confirm your UK MRDP information annually to maintain uninterrupted payouts.
§7 Summary Checklist for UK Partners:
Summary Checklist for UK Partners:
- Verify Eligibility: If you received any commission, you need to comply.
- Prepare Documentation: Ensure TIN and VAT details are ready for submission.
- Respond to Notifications: Act on reminders to avoid enforcement actions.
- Confirm Yearly: Starting next year, Review your UK MRDP details by December 31 each year.
- Keep Information Updated: Stay on top of submission and verification deadlines to ensure continued access to payouts.
As required by UK implementation of model reporting rules for digital platforms (UK MRDP), TikTok Shop provides you with a copy of the information submitted to HMRC. This report includes your total TikTok Shop earnings for the reporting year and key tax details.
§8 Where to find it
Where to find it
Go to the Partner Center, navigate to the Finance tab, and locate the new MRDP section. There you can:
- Select the reporting year
- View the TikTok Shop entity that submitted the report
- Download the report in Excel format
- Use filters or batch download if needed
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Your MRDP tax report will be available for download starting around January 31 each year.
§9 Notes:
Notes:
- This report is provided for reference only and reflects the same data TikTok Shop submitted to HMRC.
- If your tax information (such as your NINO or business address) was missing at the time of submission, those fields may appear blank in your report.
- Please consult a tax advisor to verify your filings and ensure compliance.
§10 What’s in the report?
What’s in the report?
| Name | Explanation |
|---|---|
| ID | A unique reference number automatically generated by the system to identify you in this report |
| Individual/Entity | Indicates whether you are an individual or a company |
| Residence country code | The country code where you are considered a tax resident for this report. If you are in the EU, this includes: 1. Any EU member state that issued your TIN 2. The member state where you have a permanent establishment 3. Any EU member state where your primary address is For example, if your company is incorporated and has a primary address in Ireland (country code IE), a TIN in France (country code FR), and a permanent establishment in Spain (country code ES), this field will list "IE, FR, ES". For UK, your residence country is the country in your primary address (for corporations) and residence address for individuals or sole traders. |
| TIN | Your tax identification number |
| TIN issued by | The code of the country that issued your TIN |
| Entity identification number | Your company’s registration number |
| VAT | Your Value Added Tax (VAT) identification number |
| Entity name | The legal name of your company or entity |
| Individual’s last name | The last name of the individual or sole trader |
| Individual’s middle name | The middle name of the individual or sole trader |
| Individual’s first name | The first name of the individual or sole trader |
| Individual prefix | The prefix, such as Mr, Ms, or Dr of the individual or sole trader |
| Birth date | The birthdate of the individual or sole trader |
| Birth place country code | The country code of the place of birth for the individual or sole trader |
| Permanent establishments | The address of your permanent establishments. It is a place where a business has ongoing operations and is required to pay corporate income tax. |
| Address country code | The country code of your primary address (for corporations) or residential address (for individuals or sole traders) |
| Primary address | The primary address for corporations, or residential address for individuals or sole traders |
| Relevant activities | The type of activities generating income. For example, PersonalServices for creators and partners or SaleOfGoods for sellers. |
| Consideration | Consideration is the net of any fees, commissions or taxes withheld amount credited or paid to you in connection with the relevant activities. Check detailed data in the report for more information. |
| Consideration currency code | The currency code for the consideration amount |
| Fees withheld | For sellers, this is the amount shown on TikTok Shop invoices. For creators and partners, this amount is 0. |
| Fees withheld currency code | The currency code for fees withheld |
| Taxes | The taxes withheld from your sales or services on TikTok Shop |
| Taxes currency code | The currency code for the withheld taxes |
| Number of activities | The number of transactions corresponding to consideration each quarter. Check detailed data in the report for more information. |
The report reflects the calendar year data that was available in your account before TikTok Shop submitted it to the relevant tax authority.