Self Assessment for online sellers: the 31 January 2027 deadline

Self Assessment for online sellers comes down to one question: are you trading? If you buy or make things to sell at a profit on eBay, Vinted, Etsy or Depop and your sales were over £1,000 in the tax year, you need to send a tax return. For the 2025 to 2026 tax year the online deadline is 31 January 2027.

Do you need to send a tax return?

GOV.UK says you are unlikely to pay tax if you sell personal items from your home, like the contents of a loft or garage. If you buy or make goods to sell at a profit, you are likely to be trading and have to pay tax on your profits.

Traders get a £1,000 trading allowance each tax year. If your gross trading income (your total sales before any costs) is £1,000 or less, you generally do not need to tell HMRC. Over £1,000, you need to register for Self Assessment and send a return. Our guide on do you need to tell HMRC about your eBay sales explains the allowance with examples.

Key dates for the 2025 to 2026 tax year

If you missed the 5 October registration date, register now. HMRC will give you a separate filing deadline of 3 months from the date on its letter or email, but the tax is still due by 31 January 2027, and you could get a penalty for telling HMRC late.

What goes on the return

• Your sales (turnover): everything buyers paid you for trading sales in the tax year, before fees or costs.
• Either the £1,000 trading allowance or your expenses, not both. Expenses are things like the stock you bought, platform fees, postage and packaging. See allowable expenses for online sellers.
• Your profit: sales minus the allowance or your expenses. Income Tax is worked out on your total income, so profit only adds tax once your income is above your Personal Allowance (£12,570 in 2025 to 2026, for most people).
• National Insurance: for 2025 to 2026, Class 4 is 6% on profits between £12,570 and £50,270 and 2% above that. Class 2 is treated as paid if your profits are £6,845 or more, so most people do not pay it.

Penalties if you are late

Paying late is separate: 5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest.

Platforms report sales to HMRC every January

Since 1 January 2024, sites like eBay, Vinted and Etsy collect sellers’ details and report them to HMRC by the following January. They do not report you if you made fewer than 30 sales and received less than 2,000 euros (about £1,700) in the calendar year. Being reported does not mean you owe tax, but HMRC can see your sales, so make sure your return matches.

Making Tax Digital from April 2027

If your qualifying income (self-employment and property income before costs) was over £30,000 in 2025 to 2026, you will need to use Making Tax Digital for Income Tax from 6 April 2027. That means keeping digital records and sending updates every quarter. HMRC reviews your return and writes to you, but it is still your job to check.

Keep simple records

Write down every sale and every cost as you go: date, item, what you paid, what it sold for, fees and postage. Keep records for at least 5 years after the 31 January deadline. A spreadsheet is fine: our eBay seller profit tracker and Etsy seller profit tracker add up sales, fees and profit for the tax year.

This guide is general information, not tax advice. Rules can change and your situation may be different, so check GOV.UK or ask an accountant. Figures checked on GOV.UK on 13 November 2026.