28 August 2026·7 min read
DAC7 in Practice: HMRC Now Holds Line-by-Line Airbnb and Booking.com Data on 4 Million UK Sellers
The second annual DAC7 platform data drop landed with HMRC in January 2026 — 3.99 million sellers reported, a 272% jump on year one. If your self-assessment does not reconcile against the numbers your platforms sent HMRC, you should assume a nudge letter is coming.