UK Online Seller Tax Guide

Selling unwanted items or running a resale business? Check which UK tax rules may be relevant.

This is general educational guidance, not personal tax advice. It cannot tell you exactly what you owe, and it is not a substitute for HMRC's own tools or a qualified accountant. For a definitive, personalised answer, use the official HMRC online-platform income checker linked below.

EasyFeezy does not send your answers to HMRC, and does not need to store them. This guide runs entirely in your browser — your answers exist only on your screen and are gone when you leave or refresh the page.

Marketplace reporting and your tax liability are different questions

From 2024, online marketplaces must share some sellers' data with HMRC — this is a REPORTING requirement placed on platforms, not a new tax.
HMRC has confirmed this did not create a new online-selling tax and that no tax rules changed for personal-item sellers because of it.
The platform-reporting threshold (roughly 30 items sold, or about €2,000, in a year) decides whether a PLATFORM must report your data — it is not a new tax-free allowance, and it is not the same as the separate £1,000 trading-income test described above.
A platform sharing your sales data with HMRC does not automatically mean you owe tax. Whether you owe anything still depends on whether the activity counts as trading and on the rules explained above.

Official sources

Check if you need to tell HMRC about your income from online platformshttps://www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms
Tax-free allowances on property and trading incomehttps://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income
Capital Gains Tax: personal possessionshttps://www.gov.uk/capital-gains-tax-personal-possessions
Buying or making things to sell, and online selling tax ruleshttps://taxhelpforhustles.campaign.gov.uk/buying-or-making-things-to-sell-and-online-selling-tax-rules/
No tax changes for online sellershttps://www.gov.uk/government/news/no-tax-changes-for-online-sellers

Sources verified against the pages above on 31 August 2026. This guide is not tax or accounting advice — see methodology for how this build treats sources generally.

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