UK tax notes for online sellers

What HMRC's published rules say about selling on Etsy™, eBay™, Vinted™ and other online platforms: what the platforms report, the tax year, the £1,000 trading allowance and the key dates. Each point links to the GOV.UK page it comes from.

This is a summary of published rules, not tax advice. Whether you are trading, and what goes on a return, depends on your circumstances. If you're not sure, read HMRC's guidance or ask an accountant. Checked against GOV.UK on 23 September 2026; reviewed every January.

What the platforms tell HMRC

Since 1 January 2024, UK online platforms have had to report sellers' details and income to HMRC. The first reports, covering 2024, were due by 31 January 2025. (Selling goods or services on a digital platform)

• Who is left out. Your details are not reported if, on that platform, you make fewer than 30 sales of goods in a calendar year and receive less than €2,000 (about £1,700) for them. Reach either figure and you are reported. The limits are per platform, and they apply to selling goods; selling services is reported whatever the amount.
• Which year. Platforms report by calendar year (1 January to 31 December), by 31 January of the following year. (Submit your digital platform report)
• What is reported. Your full name, home address, date of birth and National Insurance number, and the total you earned on the platform in the year, less the fees, commission and taxes it deducted, split into quarters.
• You get a copy. The platform must give you a copy of what it reported, by the same 31 January deadline.
• Being reported is not a tax bill. HMRC says a platform reporting your details does not by itself mean any tax is due.

More: the 30 sales and €2,000 rule, and checking the January report.

Selling your own things, or trading?

HMRC's guidance draws the line like this. (Check if you need to tell HMRC about your income from online platforms)

• Personal possessions. If you are selling your own personal possessions, you probably do not have to pay Income Tax on them — for example, clearing out a loft or a wardrobe.
• Items over £6,000. If you sell an item for more than £6,000, you may need to pay Capital Gains Tax. The same limit applies to the total value of items that form a set.
• Trading. You are probably trading if you sell goods you bought intending to sell for a profit, or goods you made, including things you make as a hobby.

The £1,000 trading allowance

(Tax-free allowances on property and trading income)

• The allowance is measured against your gross trading income: the total before any expenses or allowances are taken off. Income from all your trading, on every platform and off them, counts together.
• With gross trading income of £1,000 or less in a tax year, you do not usually need to tell HMRC. The page lists exceptions, such as wanting to claim a loss.
• Above £1,000, you need to register for Self Assessment. You can then either deduct the £1,000 allowance or deduct your actual expenses, not both.

The tax year is not the calendar year

The UK tax year runs from 6 April to 5 April. (Register for Self Assessment) Platform reports run from January to December, so a platform's figures and your tax return will almost never cover the same months. Sales from 1 January to 5 April belong to the tax year that started the previous April. A worked example of the split.

Self Assessment dates

(Self Assessment deadlines)

• 5 October after the end of the tax year: tell HMRC if you need to complete a return and have not sent one before.
• 31 October after the end of the tax year: paper returns.
• 31 January after the end of the tax year: online returns, and paying the tax due. A second payment date, 31 July, applies if you make payments on account.

For the tax year 6 April 2025 to 5 April 2026, that means registering by 5 October 2026 and filing online by 31 January 2027.

Making Tax Digital for Income Tax

(Find out if and when you need to use Making Tax Digital for Income Tax)

Sole traders and landlords registered for Self Assessment must keep digital records and send quarterly updates once their qualifying income — turnover from self-employment and property together, before expenses — passes a threshold:

What Seller Export Cleaner shows, and what it doesn't

• Tax-year totals. Gross, postage, refunds, fees, shop costs and net for each UK tax year (6 April to 5 April), from the files you give it.
• Reporting check. For each platform and calendar year, whether your sales reach 30 or €2,000, using the one euro rate stated on the tab. It never looks up an exchange rate. It is a check against your own files, not a copy of what the platform sent.
• What it never does. It does not decide whether you are trading, work out any tax, or tell you what to put on a return. That is between you, HMRC and your accountant.

Every summary the add-on writes carries this line: “This is a summary of your sales, not tax advice. If you're not sure whether you're trading, see HMRC's guidance or ask an accountant.”

Last checked against GOV.UK: 23 September 2026.

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