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Start filing →Millions of people sell things online in the UK — through eBay, Etsy, Vinted, Depop, Amazon, and Facebook Marketplace. Whether any of that income is taxable depends on two things: what you're selling and how much you're making.
When Is Online Selling Taxable?
Not all online selling is taxable. HMRC makes a distinction between two types of activity:
- Selling personal possessions — clearing out clothes, furniture, electronics you already own. This is not trading income and is generally not taxable.
- Trading — buying goods with the intention of reselling them at a profit, or making and selling goods regularly. This is taxable once it exceeds the £1,000 trading allowance.
The allowance is per person across ALL platforms — not £1,000 per platform.
Which Platforms Report to HMRC?
Since January 2024, UK digital platforms are required to report seller data to HMRC under the Digital Platform Reporting rules. This applies when annual sales exceed 30 transactions or approximately £1,700.
| Platform | Reports to HMRC (from Jan 2024)? |
|---|---|
| eBay | Yes — 30+ transactions or over ~£1,700/year |
| Etsy | Yes — 30+ transactions or over ~£1,700/year |
| Vinted | Yes — 30+ transactions or over ~£1,700/year |
| Depop | Yes — 30+ transactions or over ~£1,700/year |
| Amazon | Yes — separate VAT and income reporting |
| Facebook Marketplace | Yes — from January 2024 |
| Airbnb | Yes — separate property income rules apply |
What If You Sell Across Multiple Platforms?
Add up your total income across all platforms for the tax year. If the combined total exceeds £1,000 gross, you should register for Self Assessment.
You only get one £1,000 trading allowance — it is not multiplied by the number of platforms you sell on.
How to File Your Online Selling Income
Add up all platform income
Download payment reports from each platform. Total all income received between 6 April and 5 April (the UK tax year).
Check whether you're over £1,000
If your combined gross income from all platforms exceeds £1,000, you need to register and file. If under, no action needed.
Register for Self Assessment
Register with HMRC by 5 October after the end of the relevant tax year. You'll need a Government Gateway account.
File and pay by 31 January
Complete your Self Assessment, claim your allowable expenses (or the trading allowance), and pay any tax owed by 31 January.
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SubmitFox covers all online selling income — eBay, Etsy, Vinted, Depop and more. Submits directly to HMRC.
Common Questions
No. Selling personal possessions you already own — furniture, clothes, electronics — is not trading income. It is a disposal of personal assets and is not subject to income tax (though capital gains tax could theoretically apply to high-value items, this is extremely rare for typical household goods).
If you are regularly buying trainers specifically to resell at a profit, HMRC would likely class this as trading. If your total income from this exceeds £1,000 in a tax year, you should register for Self Assessment.
In total. You receive one £1,000 trading allowance per tax year across all self-employed and miscellaneous income. It is not £1,000 per platform.
Keep records of income received from each platform (download payment reports), purchase costs for items you resold, platform fees, postage and packaging costs, and any other business-related expenses. Keep records for at least 5 years after the filing deadline.
Do not ignore it. HMRC letters about online selling are usually either a nudge to check if you need to file, or a formal enquiry. If you have been selling commercially and have not filed, the safest course is to register and file as soon as possible. Voluntary disclosure is treated more favourably than discovered non-compliance.