Yes. Since January 2024, Airbnb and other major platforms including Booking.com and Vrbo are required to report your earnings directly to HMRC annually under the Sharing Economy Reporting Regime. The information shared includes your name, address, tax identification number, total earnings, number of bookings, and any fees deducted. The first reports were submitted in January 2025. HMRC uses this data for compliance checks, so underreporting rental income is likely to be identified.