The HMRC "30 sales rule" explained

Short answer: Since 1 January 2024, online platforms must send HMRC details of sellers who make 30 or more sales, or earn more than about £1,700 (€2,000), in a calendar year. It's a reporting rule, not a new tax.

What the rule actually is

The UK adopted international reporting rules for digital platforms from 1 January 2024. Marketplaces like eBay, Vinted, Depop and Etsy collect details about sellers who pass either threshold in a calendar year:

• 30 or more sales, or
• more than €2,000 (roughly £1,700) in sales.

It applies per platform. 20 sales on eBay and 20 on Vinted means neither reports you, although HMRC's tax rules still look at your total trading.

What gets shared, and when

If you pass a threshold, the platform asks for details such as your name, address, date of birth and National Insurance number, then sends HMRC a summary of your sales early the following year. You should get a copy too.

HMRC received data on almost 4 million seller accounts in 2025, up from about 1.5 million the year before (BDO freedom of information figures; they include businesses as well as individuals).

Is it a new tax?

No. Selling your own used things is still generally not taxable, and trading sales over £1,000 in a tax year still need reporting. HMRC can just see the sales now. See do I pay tax on reselling?

The calendar year vs tax year trap

Platform reports cover the calendar year (January to December). Tax works on the tax year (6 April to 5 April). Your platform reports won't line up with your tax return, so keep your own records by tax year.

What to do if you're near the line

• Work out which sales are resale stock and which are your own things.
• Keep a simple record: what you sold, for how much, and what resale items cost you.
• If HMRC writes to you, read what to do if you get an HMRC letter.

Quick questions