Records
HMRC, eBay and Vinted: the 30-sales rule explained
You may have seen headlines about a "new tax" on Vinted and eBay sellers. There isn't one. What changed is that platforms now share seller information with HMRC. Here's what that means in plain English, and what to do about it if you resell.
6 min read · Updated 3 November 2026
What actually changed
Since 1 January 2024, online platforms such as eBay and Vinted have collected information about their sellers' income and passed it to HMRC. The first reports were due in January 2025.
Platforms report sellers who make 30 or more sales, or earn more than about £1,700 (€2,000), in a calendar year. Fewer sales than that and the platform doesn't have to report you, but that doesn't change whether you owe tax.
Clearing out your wardrobe vs reselling
Selling your own unwanted clothes for less than you paid is usually not trading. Buying items in order to sell them at a profit usually is. HMRC looks at the whole picture, such as how often you sell, whether you buy to resell, and how organised it is.
If you buy stock from charity shops, car boots or bulk lots to resell, it's safest to assume you are trading and to keep records from day one.
The £1,000 trading allowance
- You can earn up to £1,000 a year in gross trading income tax-free. Gross means before any costs, including platform fees.
- If your gross trading income is over £1,000, GOV.UK says you must register as self-employed and file a Self Assessment return.
- You can deduct either the £1,000 allowance or your actual expenses, not both. Resellers who buy stock often have expenses well over £1,000, so it's worth working out both.
- Gross sales in the tax year
- £4,000
- Using the allowance: £4,000 − £1,000
- £3,000
- Stock, fees, postage and packaging paid
- £2,600
- Using actual expenses: £4,000 − £2,600
- £1,400
Made-up figures to show the arithmetic. They are not tax calculations. Which figure applies to you is for you, HMRC or an accountant to decide.
Making Tax Digital is coming for bigger sellers
Making Tax Digital for Income Tax means keeping digital records and sending HMRC quarterly updates. It applies from 6 April 2027 if your qualifying income is over £30,000, and from 6 April 2028 if it's over £20,000. Qualifying income is your gross self-employment and property income, not your profit.
What to do now
- Decide honestly whether you're clearing out or trading.
- If you're trading, record every purchase (even without a receipt) and every sale.
- Track your gross sales through the tax year so you know if you're over £1,000.
- If you are, register as self-employed on GOV.UK and keep your records for at least five years after the filing deadline.
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Take it further
Keep HMRC-ready records without the faff
The Profit & Records Kit logs every purchase and sale, flags missing costs, and totals your tax year, including the trading allowance arithmetic.