Does eBay report to HMRC?
Yes. eBay reports UK sellers to HMRC once they make 30 sales or take more than €2,000 (about £1,700) in a calendar year. That applies to private sellers too, not only business accounts.
When eBay reports you
Since 1 January 2024, online platforms have had to send HMRC details of their UK sellers. eBay leaves you out only if, in a calendar year (January to December), you make fewer than 30 sales and take no more than €2,000, which is about £1,700. Cross either line and you're reported. Each January, the platform sends HMRC the figures for the year before.
Each platform counts on its own. Twenty small sales on eBay and twenty on another platform won't get you reported by either, but HMRC still taxes your total.
What HMRC sees
Your name, address, date of birth, National Insurance number or tax reference, the bank account you're paid into, how many sales you made, how much they sold for, and the fees eBay took. HMRC doesn't see what you paid for the pairs, so the reported figure is your turnover, not your profit.
Does that mean you owe tax?
Not on its own. Being reported and owing tax are separate questions. On eBay the question is what you're selling. Clearing out your own old trainers usually isn't trading, so it isn't taxed, even if eBay reports you. Buying pairs at retail or in sales to sell on for more is trading, and that income counts towards the £1,000 trading allowance whichever account type you use.
If you are trading, the first £1,000 of sales in a tax year (6 April to 5 April) is covered by the trading allowance. Above that, register for Self Assessment by 5 October after the tax year ends, then file and pay by 31 January. You can take off either the £1,000 allowance or your real costs (what you paid, fees, postage), whichever saves you more.
Put in your numbers to see whether eBay will report you and whether you're over the allowance.
Open the HMRC tax checkerKeep records that show your profit
HMRC sees what you sold for, so your records are what prove what you made. For each pair, keep what you paid, what it sold for, and the fees and postage. The eBay fee calculator works out a single sale; SoleInventory keeps every sale and adds them up by UK tax year.
Common questions
Do I need an eBay business account to pay tax?
No. Your account type decides eBay's fees, not your tax. If you buy to resell, HMRC can treat you as trading on a private account too.
Will eBay report me if I sold old stuff from my wardrobe?
If you pass 30 sales or about £1,700 in the year, yes. That doesn't mean you owe anything: selling your own belongings usually isn't taxable.
Is eBay postage a cost I can claim?
If you pay it, yes. Postage, packaging and eBay's fees all count as costs of selling when you work out your profit.
Rules as of September 2026. This is general information, not tax advice. Check GOV.UK or speak to an accountant about your own situation.