Booking.com and Airbnb Income: How to Combine for HMRC

Last updated: March 2026

If you list on both Booking.com and Airbnb, you need to combine income from both platforms for your HMRC report. Each platform exports data differently, charges different fees, and structures payouts in its own way. Getting them into one accurate report is one of the trickiest parts of property tax compliance. Here’s how to do it.

Why You Must Combine Income

HMRC doesn’t care which platform your bookings come from. They want total property income — from all sources.

Since January 2024, both Airbnb and Booking.com report your earnings to HMRC under OECD Digital Platform Reporting rules. HMRC receives separate reports from each platform. Your Self Assessment must match the combined total.

What Happens If You Only Report One Platform

If you report Airbnb income but forget Booking.com:

• HMRC’s records show more income than your tax return
• You’ll receive a letter asking for the missing income
• You may face penalties for underreporting

The Challenge: Different Formats

Airbnb and Booking.com export data differently. Here’s what you’re dealing with:

Airbnb CSV Format

• Transaction-based (one row per booking)
• Shows gross amount, service fee, and payout
• Includes cleaning fees in the booking total
• Currency shown per transaction

Booking.com CSV Format

• Reservation-based
• Shows commission deducted
• Different column structure
• May include guest payments separate from host payouts

The Problem

You can’t just add the two CSVs together. You need to:

1. Extract gross income from each format
2. Match properties across platforms
3. Handle different fee structures
4. Consolidate into one HMRC-compliant report

Step-by-Step: Combining Airbnb and Booking.com Income

Step 1: Export Data from Both Platforms

Airbnb:

1. Go to Transaction History
2. Select the full tax year (6 April – 5 April)
3. Export as CSV

Booking.com:

1. Go to Finance → Invoices/Statements
2. Select the same date range
3. Export as CSV (or download statements)

Step 2: Calculate Gross Income from Each Platform

Airbnb:

• Gross income = Booking amount + Cleaning fees (before service fee)

Booking.com:

• Gross income = Reservation value (before commission)

Both platforms report gross income to HMRC — so your figures need to match.

Step 3: Match Properties

If you list the same property on both platforms, combine the income for that property — don’t list it twice.

Example:

• Property: 2-bed flat, Bristol
• Airbnb gross income: £8,000
• Booking.com gross income: £4,000
• Total for this property: £12,000

Step 4: List Expenses Separately

Each platform charges different fees:

List these as separate expenses:

• Airbnb service fees: £240 (3% of £8,000)
• Booking.com commission: £600 (15% of £4,000)

Step 5: Combine Other Expenses

Expenses like cleaning, insurance, and maintenance apply regardless of platform. Record them per property:

• Cleaning: £1,500
• Insurance: £400
• Utilities: £800

Step 6: Generate Your Report

For Self Assessment (SA105):

For Digital Platform Reporting, you need OECD-compliant XML with combined figures.

The Easier Way: Automated Consolidation

Manual combination works, but it’s fiddly. HMRC Reporter automates the entire process:

1. Upload both CSVs — Airbnb and Booking.com
2. Automatic property matching — recognises the same property across platforms
3. Gross income calculation — handles different fee structures
4. Fee extraction — platform fees separated automatically
5. Consolidated report — one HMRC-ready output combining all platforms

Learn more about HMRC Reporter →

What About Other Platforms?

If you also list on VRBO, Expedia, or other platforms, the same process applies:

1. Export data from each platform
2. Calculate gross income per platform
3. Match properties across platforms
4. Combine into one report

HMRC Reporter supports 27+ platforms, so you can upload all your data in one place.

Common Mistakes When Combining Platforms

1. Reporting Each Platform Separately

HMRC wants total property income. Don’t file separate reports per platform — combine them.

2. Double-Counting Properties

The same property listed on Airbnb and Booking.com is one property with combined income — not two separate properties.

3. Mixing Gross and Net Figures

If you report Airbnb gross but Booking.com net, your totals won’t be consistent. Use gross for both.

4. Forgetting Smaller Platforms

It’s easy to remember Airbnb and Booking.com but forget the platform you only used twice. HMRC has data from all platforms — even the small ones.

5. Wrong Date Ranges

Make sure both exports cover the same tax year (6 April – 5 April). Overlapping or missing months will throw off your figures.

Frequently Asked Questions

Q: Do I need separate records for Airbnb and Booking.com? A: Track each platform separately for your own records, but combine them for your HMRC report.

Q: What if the same booking appears on both platforms? A: It shouldn’t — each booking is on one platform. But if you have the same property listed on both, you’ll have separate bookings on each.

Q: How do I handle different fee structures? A: List each platform’s fees as a separate expense. Airbnb service fees and Booking.com commission are both allowable expenses.

Q: Can software combine my platform data automatically? A: Yes. HMRC Reporter imports from multiple platforms and consolidates automatically.

Q: What if I can’t export data from one platform? A: Contact the platform’s support team. They’re required to provide your transaction data. If they refuse, keep manual records and note the issue.

Combine your platform income the easy way. HMRC Reporter imports from Airbnb, Booking.com, and 25+ other platforms into one HMRC-ready report. Get started →