Two different rules that get mixed up
Most of the confusion comes from treating two separate things as one:
- Platform reporting decides whether Vinted, eBay, Depop, Etsy and other platforms send your details to HMRC. It's an information-sharing rule. It doesn't create a tax.
- Tax rules decide whether you actually owe anything. Those haven't changed: they depend on whether you're trading and how much trading income you have.
So you can be reported and owe nothing, or not be reported and still need to declare trading income.
Platform reporting: the 30 sales / €2,000 rule
Under rules agreed internationally through the OECD, digital platforms collect information about their sellers and send it to HMRC each year. A platform doesn't have to report you if, in the calendar year, you made fewer than 30 sales and earned €2,000 (about £1,700) or less. Make 30 or more sales, or earn more than that amount, and you'll probably be reported.
The report includes things like your name, address, date of birth or tax number, and your sales totals. Platforms usually ask for these details in the app; if you ignore the request, some will restrict your account or payouts.
Each platform reports separately, so 20 sales on Vinted and 20 on eBay means neither platform has to report you, even though you made 40 sales in total. That doesn't change whether you owe tax.
Are you trading?
Income Tax only applies to trading income. HMRC looks at the whole picture, but the core question is why you have the things you're selling:
| Usually not trading | Usually trading |
|---|---|
| Clearing out your wardrobe | Buying clothes at charity shops or car boots to sell on |
| Selling your kids' outgrown things | Making items to sell (crafts, prints, jewellery) |
| Selling unwanted gifts | Buying new stock, including clearance and retail arbitrage |
| One-off sales of personal possessions | Regular, organised selling with a profit motive |
Personal belongings usually sell for less than you paid for them, so there's no profit to tax anyway.
The £1,000 trading allowance
If you are trading, the first £1,000 of gross trading income in a tax year (6 April to 5 April) is covered by the trading allowance. At or under £1,000, you don't need to tell HMRC.
Over £1,000, you must register for Self Assessment, by 5 October after the end of the tax year, and file a return. You don't pay tax on the full amount. You either:
- deduct your actual costs (stock, postage, packaging, fees), or
- deduct the £1,000 allowance instead of your costs.
Whichever gives you the lower profit is usually the better choice. Resellers with high stock costs normally do better claiming actual costs, which is why keeping receipts and a simple sales record matters. Note that the £1,000 is gross income (everything you received) across all your trading, not profit, and not per platform.
The government has announced plans to make reporting simpler for people with small amounts of trading income above £1,000. Check GOV.UK for whether that has come into force for the year you're reporting.
Selling something valuable
Personal possessions such as jewellery, watches or designer bags can be subject to Capital Gains Tax if you sell a single item for more than £6,000 at a profit. Most second-hand clothing is nowhere near this, but if it applies to you, check HMRC's guidance on personal possessions.
What to do now
- Selling your own things only: nothing to do. If a platform asks for your details for reporting, provide them.
- Trading under £1,000 a year: nothing to report, but keep a simple record in case HMRC asks.
- Trading over £1,000 a year: register for Self Assessment and start tracking income and costs. Our profit calculator helps you see the profit on each sale.
- Not sure: HMRC has a tool to check if you need to tell them about additional income, or speak to an accountant.
Official sources
- GOV.UK: Reporting rules for digital platforms
- GOV.UK: Tax-free allowances on property and trading income
- GOV.UK: Working for yourself
Last checked: 26 October 2026. This page gives general information for UK residents and isn't tax advice. Tax rules change; check GOV.UK or a qualified adviser for your situation.