Are You Selling Goods or Services on a Digital Platform?

Selling online has become part of everyday life. Maybe you’ve had a wardrobe clear-out and listed clothes on Vinted or eBay, or perhaps you’ve rented out your spare room on Airbnb to make a little extra cash. For many, this is simply about decluttering or covering household costs, not running a business.

But from 1 January 2024, a major change came into effect: online platforms must now report seller information directly to HMRC. This means HMRC will have far greater visibility of who is earning income online and how much.

What Does This Mean for You?

Even if you think you’re just selling the odd item, you might still fall under the new rules. Digital platforms such as eBay, Vinted, Etsy, Airbnb, Deliveroo, and YouTube must now report seller data. That means HMRC can see how much you’ve earned, whether it’s a side hustle or simply a bit of pocket money.

Types of online income that may be taxable:

• Wardrobe clean-outs and reselling goods – from second-hand clothes to handmade crafts.

• Providing services – tutoring, pet-sitting, food delivery, or equipment hire.

• Creating content – YouTube videos, podcasts, or social media influencing.

• Renting property or land – letting out a holiday home, spare room, or even a driveway space.

The Reporting Rules

Platforms must report to HMRC each year if you:

• Make 30 or more sales in a calendar year, or

• Earn over €2,000 (around £1,700).

They’ll also give you a copy of what they send to HMRC, which can be useful when filling in your tax return.

• First report: Covered income from 1 January–31 December 2024, submitted by 31 January 2025.

• This year (2025): Income from 1 January–31 December 2025 will be reported by 31 January 2026.

How We Can Help

At Pandey & Co, we know that not everyone selling online thinks of themselves as “in business.” That’s why we offer clear, practical advice for people who are:

• Selling second-hand items after a clear-out

• Running a small side hustle alongside a main job

• Renting property through platforms like Airbnb

• Building an online presence through content creation

If you’ve sold online in 2024 or 2025, it’s worth checking your position. Get in touch with our team to make sure your tax is correct, your allowances are used, and you’re not paying more than you need to.