What are the online platform reporting rules?
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In short: Since January 2024, platforms such as Vinted, eBay, Etsy and Airbnb must report sellers' details and income to HMRC each year — but only where a seller makes 30+ sales or earns over roughly £1,700 (€2,000). Being reported does not mean you owe tax.
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Under rules based on the OECD model, digital platforms have collected seller information since 1 January 2024 and report it to HMRC annually, with the first reports made in January 2025. Platforms must report a seller who makes 30 or more sales in a year or receives total payments above about £1,700 (€2,000).
Sellers reported to HMRC usually also receive a copy of the information. This is purely a reporting requirement: most people selling personal second-hand items will owe nothing, because clearing out belongings is not trading.
If you are trading and your income exceeds the £1,000 trading allowance, you should register for Self Assessment regardless of whether a platform reports you. Matching platform data to tax records simply helps HMRC spot undeclared businesses.
Primary source: www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms
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