Digital Sales Reporting

What is UK digital sales reporting?

First off—it's not a new 'side hustle' tax!

UK digital sales reporting (UK DSR) is a legislation that applies to eBay and other digital platforms and online marketplaces in the UK. Depending on your yearly sales or number of sales transactions, you may need to provide your National Insurance number for tax purposes.

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What is UK DSR

Online marketplaces like eBay share sales information with HMRC depending on your yearly sales or transactions
Whether or which taxes are due depends on your total sales activity across all digital platforms, not just eBay!
It's unlikely you'll pay tax if you're simply selling unwanted items lying around the house

What UK DSR is not

It is not a new tax obligation
It is not a change to your tax obligations or a legislation requiring you to pay taxes on the amounts reported, as per HMRC
There's no obligation to register a business

Do you fall under the UK digital sales reporting threshold?

eBay is required to share personal or business information to His Majesty’s Revenue and Customs (HMRC) depending on your yearly sales or transactions. We will share this information if you meet either of the following thresholds within the calendar year:

Your total sales on eBay are equal to or around £1,740 after deducting fees, commissions or taxes
You complete 30 or more sales transactions on eBay (cancelled transactions are not included in the calculation)

What happens when you reach the reporting limit?

eBay will inform you as soon as your sales exceed the limit. Simply provide your National Insurance (NI) number, and we'll send the required data and sales report to HMRC in January of the following year. You will also receive a copy of the reported data.

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Information we use

We have to legally submit your data to the HMRC—protected, of course. This will be:
- Your full name, date of birth and address
- National Insurance number
- The total number of transactions and total amount paid or credited to the seller during each quarter of the calendar year, excluding: shipping amounts paid to eBay, VAT collected and remitted by eBay, VAT charged on fees, amounts deducted by eBay for fees, coupons, cancelled or deleted orders and returns
Already registered with us? Then all we'll need is your NI number.
Learn more
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Your National Insurance number

On eBay, you can provide your NI number in advance. This means you can continue selling without any disruption or blockage. If you reach the reporting limit, we'll contact you with your sales report in January of the following year.
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View your sales report

You can see how much you've sold and earned in a year in the sales overview in My eBay or the Seller Hub performance tab. All you need to do is select "Current year" as the time period in the bar at the top of the page.
Go to My eBay
Learn more about UK DSR here

Grace, Manchester

Grace sells old clothes for wardrobe space. Even if she sells a lot, she isn't trading and sells for less than she paid, so there is no tax.
Annual eBay sales:
£420 Annual eBay profit:
£0 Taxes owed: £0
Claire, Bristol

Claire sold her old furniture when she moved house. Some furniture was valuable but always less than £3,000 per item, so there is no tax.
Annual eBay sales: £4,000
Annual eBay profit: £0
Taxes owed: £0
Ben, London

Ben sells his card collection for profit. He makes £18,000 and £2,900 profit with a capital gains tax-free allowance, so there is no tax.
Annual eBay sales: £18,000
Annual eBay profit: £2,900
Taxes owed: £0