HMRC has confirmed there are no new tax obligations for people selling unwanted items online.

This comes as online platforms prepare to start sharing sales data with HMRC from January, a move that sparked false claims of a new tax when it was announced last year.

HMRC has reassured those selling items online that the data sharing does not indicate any changes to current tax rules.


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Whether it's selling last year’s festive jumper or outgrown baby clothes, online sellers can continue without any new tax burdens.

However, HMRC encourages people to check whether their additional income could be taxable.

They can use HMRC’s free online tool by searching ‘online platform income’ on GOV.UK, or download the HMRC app for more information.

Angela MacDonald, HMRC’s second permanent secretary and deputy chief executive officer, said: "We cannot be clearer – if you are not trading and just occasionally sell unwanted items online – there is no tax due.

"As has always been the case, some people who are trading through websites or selling services online may need to be paying tax and registering for Self Assessment."

The new requirement for digital platforms to report user sales data came into effect at the start of 2024.

However, this is not a new tax.

Whether selling personal items on eBay, renting homes on Airbnb, or delivering takeaways through Just Eat, there have been no changes to tax rules.

Individuals who sold at least 30 items, earned roughly £1,700, or provided a paid-for service on a website or app in 2024 will be contacted by the digital platform in January.

They will be informed that their sales data and some personal information will be sent to HMRC due to new legal obligations.

This does not automatically mean they need to complete a tax return, but HMRC advises those unsure to check their status on GOV.UK.