Do You Need to Tell HMRC About Your eBay Sales? (UK Guide)

Do you have to tell HMRC about what you sell on eBay? For most people clearing out their own things, no. If you buy and sell to make money, the answer changes. Here is how the rules work in plain English.

Selling your own things is usually not trading

GOV.UK says selling personal items from home, such as a loft or garage clear-out, is unlikely to be taxable. Buying or making things in order to sell them at a profit is likely to count as trading, and profits from trading are taxable.

The £1,000 trading allowance

• If your gross trading income for a tax year (6 April to 5 April) is £1,000 or less, you generally do not need to tell HMRC. You should still keep records.
• If it is over £1,000 you need to register for Self Assessment, by 5 October after the tax year ends.
• Over the limit, you can either deduct the £1,000 allowance or deduct your actual expenses, but not both. If your costs are higher than £1,000, claiming expenses may work out better.
• Gross means your total sales before any costs. It is not your profit.

Why eBay and Vinted may report you to HMRC

Since 1 January 2024, platforms such as eBay and Vinted have had to collect sellers’ details and send them to HMRC each year. They do not report you if you made fewer than 30 sales of goods and received less than around £1,700 (the official limit is set in euros, at 2,000 euros) in the year. If you pass either limit, the platform reports your details and your earnings, and sends you a copy.

This is not a new tax, and being reported does not mean you owe anything. It only means HMRC can see your sales, so it is worth knowing where you stand.

Keep simple records

GOV.UK lists spreadsheets as acceptable records. Write down what you paid for each item, what it sold for, the postage and the fees. Our guide to tracking eBay sales in a spreadsheet shows how, and the free eBay fee calculator works out the fees on a single sale.

If your selling grows into a business with a large turnover, VAT can apply too. Our guide to VAT for online sellers in the UK explains when you need to register.

If you are over the allowance or selling as a business, read our guides to Self Assessment for online sellers (the online deadline is 31 January 2027) and allowable expenses for online sellers.