The "30 sales" rule: what it is and what it isn't
Since 1 January 2024, selling platforms such as Vinted, eBay, Depop and Etsy have had to send HMRC the details of sellers who make 30 or more sales, or receive €2,000 (about £1,700) or more, in a calendar year. Each platform sends that information by the end of the following January. To do this, it may ask you to confirm your details.
This is a reporting rule, not a tax. HMRC says being reported "does not automatically mean that you owe tax", and that there are no changes to tax rules for people selling their unwanted possessions.
Selling your own things
If you're selling your own clothes, shoes and belongings from time to time, you don't usually need to tell HMRC or pay tax, however many sales you make. You're getting back some of what you paid, not making a profit.
The exception is valuable items. If you sell a personal possession for more than £6,000, you may need to pay Capital Gains Tax.
When selling counts as trading
HMRC's signs of trading include:
- Buying to resell. Picking things up at car boot sales, charity shops or in sales, in order to sell them for more.
- Making things to sell. Crafts, upcycled furniture, clothing or prints made in order to sell, even if it started as a hobby.
- Doing it regularly. Selling as an ongoing activity, rather than an occasional clear-out.
The £1,000 trading allowance
If you are trading, you get a tax-free trading allowance of up to £1,000 each tax year (6 April to 5 April).
- It's based on gross income, meaning your total sales before any costs are taken off.
- If your trading income is £1,000 or less, you don't usually need to tell HMRC.
- If it's more than £1,000, you need to tell HMRC through Self Assessment. You can then either take off the £1,000 allowance or your actual costs, but not both.
The allowance covers all your trading income together, not each platform separately. Selling £600 on Vinted and £600 on eBay counts as £1,200.
If you need to register
You register for Self Assessment by 5 October after the end of the tax year you need to report. For the 2025 to 2026 tax year, that was 5 October 2026. For the 2026 to 2027 tax year, it's 5 October 2027. Registering late can mean a penalty.