What platforms send to HMRC
GOV.UK says online platforms report your details and your income from selling goods or services on the platform to HMRC. They collect it for each calendar year and send it by the following January, for example sales from 1 January to 31 December 2024 were reported by 31 January 2025. The platform must also give you a copy of what it reported.
Who is not reported
GOV.UK says platforms do not need to report a seller who received 2,000 euros or less (about £1,700) from fewer than 30 sales of goods in a year.
Being reported is not the same as owing tax
GOV.UK says you are unlikely to pay tax if you sell personal items from your home. If you buy or make goods to sell at a profit, you are likely to be trading and will have to pay tax on your profits. The trading allowance lets individuals have up to £1,000 a year of trading income tax-free; with gross trading income over £1,000 you must tell HMRC by registering for Self Assessment.
Keep your sales in one place
If you are trading, a simple record of sales, fees and costs makes your tax return easier.
Not tax advice. Not affiliated with, or endorsed by, HMRC.