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<div itemprop='text' id='bodyDisplay' class='lia-message-body'> <div class='lia-message-body-content'> <P> </P> <P><SPAN>From 1 January 2024, new UK digital sales reporting </SPAN><A href="https://www.legislation.gov.uk/uksi/2023/817/contents/made" target="_blank" rel="noopener nofollow noreferrer"><SPAN>legislation</SPAN></A><SPAN> requires eBay, and other UK digital marketplaces, to report a user’s sales over clearly defined thresholds to HMRC. </SPAN></P> <P> </P> <P><SPAN>For more information about UK digital sales reporting and what information will be shared with HMRC, visit our </SPAN><A href="https://www.ebay.co.uk/help/account/regulatory/sales-reporting/uk-digital-sales-reporting?id=5454" target="_blank" rel="noopener nofollow noreferrer"><STRONG>Help page</STRONG></A><SPAN>.</SPAN></P> <P> </P> <P><SPAN>Please also see </SPAN><A href="https://www.gov.uk/government/publications/selling-online-and-paying-taxes/selling-online-and-paying-taxes-information-sheet" target="_blank" rel="noopener nofollow noreferrer"><STRONG>guidance from HMRC</STRONG></A><SPAN> for more information on when you may or may not need to pay tax for selling goods online.</SPAN></P> <P> </P> <P><STRONG>It is important to be aware that this is not a new tax or a change to existing tax rules for people who use online marketplaces. </STRONG></P> <P> </P> <P><SPAN>Required UK digital sales reporting should only affect newly registered accounts in 2024 and all accounts in 2025 who pass either of the below calendar year sales thresholds on eBay: </SPAN></P> <P> </P> <UL> <LI style="font-weight: 400;" aria-level="1"><SPAN>Total sales on eBay is equal to or more than €2,000 (approximately £1,740) after deducting fees and commissions or taxes</SPAN></LI> <LI style="font-weight: 400;" aria-level="1"><SPAN>30 or more sales transactions are completed on eBay (cancelled transactions are not included in the calculation)</SPAN></LI> </UL> <P> </P> <P><SPAN>Starting from January 2025, the prior calendar year's information will be reported to HMRC each January and a copy of the reported data will be provided to sellers. We recommend that you consult HMRC or a tax advisor if you have any questions about your tax obligations. </SPAN></P> <P> </P> <P><SPAN>For more information about UK digital sales reporting, how total sales for the calendar year are calculated and what information will be shared with HMRC, visit our </SPAN><A href="https://www.ebay.co.uk/help/account/regulatory/sales-reporting/uk-digital-sales-reporting?id=5454" target="_blank" rel="noopener nofollow noreferrer"><STRONG>Help page</STRONG></A><SPAN>.</SPAN></P> <P> </P> <H2 id="toc-hId--267957551"><FONT size="5"><A href="https://www.gov.uk/government/publications/selling-online-and-paying-taxes/selling-online-and-paying-taxes-information-sheet" target="_blank" rel="noopener nofollow noreferrer"><STRONG>Guidance from HMRC</STRONG></A><STRONG>: When you may need to pay tax for selling goods or services online</STRONG></FONT></H2> <P> </P> <P><SPAN>In order to pay tax on the goods or services you sell online, you either have to be trading or </SPAN><A href="https://www.gov.uk/capital-gains-tax-personal-possessions" target="_blank" rel="noopener nofollow noreferrer"><SPAN>making a capital gain</SPAN></A><SPAN>.</SPAN></P> <P> </P> <P><SPAN>If you are just selling some unwanted possessions that have been lying around your home, such as the contents of a loft or garage, it is unlikely that you will have to pay income tax. If you sell possessions for more than you paid for them you may have to pay capital gains tax, but only if you exceed your annual allowance for such gains (currently £6,000). For more information on capital gains tax on personal possessions, see </SPAN><A href="https://www.gov.uk/capital-gains-tax-personal-possessions" target="_blank" rel="noopener nofollow noreferrer"><SPAN>guidance from HMRC</SPAN></A><SPAN>.</SPAN></P> <P> </P> <P><SPAN>If you buy goods for resale, or make goods with the intention of selling them for a profit, then you are likely to be trading and will have to pay tax on your profits.</SPAN></P> <P> </P> <P><SPAN>However, if your total income from trading or providing services online was less than £1,000 (before deducting expenses) in any tax year, you would not be required to inform HMRC nor pay any tax on the profits (this is due to the </SPAN><A href="https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income" target="_blank" rel="noopener nofollow noreferrer"><SPAN>Trading and Miscellaneous Income Allowance</SPAN></A><SPAN>).</SPAN></P> <P> </P> <P><SPAN>For more information on when you may need to pay tax for selling goods online, see </SPAN><A href="https://www.gov.uk/government/publications/selling-online-and-paying-taxes/selling-online-and-paying-taxes-information-sheet" target="_blank" rel="noopener nofollow noreferrer"><STRONG>guidance and examples from HMRC</STRONG></A><SPAN>.</SPAN></P> <P> </P> <P><SPAN>Thank you for selling on eBay.</SPAN></P> <P> </P> <P><SPAN>Your eBay Team</SPAN></P> </div> </div> </div> <div id='labelsWithEvent' class='LabelsForArticle lia-component-labels lia-component-message-view-widget-labels-with-event'> <span aria-level='5' role='heading' class='article-labels-title'> Labels: </span> <div class='LabelsList'> <ul role='list' id='list_0' class='lia-list-standard-inline'> <li class='label'> <a class='label-link lia-link-navigation lia-custom-event' rel='tag' id='link_6' href='/t5/Announcements/bg-p/Announcements/label-name/selling'>Selling<wbr /></a> </li> </ul> </div> </div> </div> </div> </div><div class='lia-quilt-row lia-quilt-row-message-footer'> <div 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