HMRC digital platform reporting: what side-hustle sellers need to know
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Platforms such as eBay, Vinted, Etsy and Airbnb must now report seller income data to HMRC. Earning under £1,000 from trading may still fall within the trading allowance — but record-keeping matters.
By Money Guide editorial team
Updated:
Rules requiring digital platforms to report seller income to HMRC are now fully in force across the UK. HMRC receives data on gross sales, fees and, in many cases, seller identity — even when you did not receive a payout in cash.
The £1,000 trading allowance still means many casual sellers owe no tax if total trading income from all sources stays at or below that level in the tax year. Income above £1,000 is potentially taxable and may require registering for Self Assessment.
Selling personal belongings at a loss is not normally trading income. Repeated buying and selling for profit, refurbishing items, or running a shop-like operation is. HMRC's guidance on side hustles sets out the distinction.
Keep records of what you sold, what you paid, and platform fees. If you are unsure whether you need to register, use HMRC's online checker or read the Money Guide side-hustle tax guide for a plain-English overview of the rules.