Digital platform reporting
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Definition: Rules requiring online platforms such as Vinted, eBay and Airbnb to report higher-volume sellers' income to HMRC each year — based on the OECD model and in force since January 2024.
Since 1 January 2024, digital platforms have collected and reported seller information to HMRC, with the first annual reports made in January 2025. A platform must report a seller who makes 30 or more sales or receives total payments above about £1,700 (€2,000) in a year.
Being reported does not mean you owe tax. Selling your own used belongings is not trading, so most people owe nothing. Tax only arises if you are trading above the £1,000 trading allowance.
Primary source: www.gov.uk/guidance/check-if-you-need-to-tell-hmrc-about-your-income-from-online-platforms