HM Revenues and Customs (HMRC) is looking at applying VAT to certain platform charges.
The move follows the taxman’s decision to levy income tax on rebates received by consumers in April.
HMRC said that following the income tax move it had started to review the VAT treatment of platforms.
It has consulted the industry including platform providers to gauge their views on a future consultation.
A HMRC spokesman said: ‘In view of the recent technological developments, HMRC is currently reviewing the operation of investment platforms with the intention of expanding their guidance on the VAT treatment of the charges they make.
‘As part of this process, industry representatives are being consulted on an informal basis and the new guidance will be agreed with them before it is published.
‘The purpose of the review is to provide more detailed guidance in light of recent industry developments and not to change existing policy on the VAT treatment of platform charges.’