Do Amazon, eBay and Etsy report your sales to HMRC?
Yes. Since 1 January 2024, digital platforms collect and check information about their sellers and report it, with each seller's income from the platform, to HMRC. Here is who is reported, what is sent, and how to make sure your own return tells the same story.
- In force from 1 January 2024
- Under 30 sales and €2,000: not reported
- A report is not a tax bill
In short
Yes. Under the Platform Operators Regulations 2023, platforms report sellers' details and income to HMRC each year. A seller with fewer than 30 sales of goods in a calendar year and less than €2,000 (about £1,700) from them is not reported. GOV.UK says being reported does not automatically mean you owe tax.
Most regular sellers are reported.
Platforms do not report a seller who has both fewer than 30 sales of goods in a calendar year and less than €2,000 (about £1,700) for those sales. Cross either line and you are reported. The exception covers sales of goods only; it does not apply to services or rentals.
Your details, and your income from the platform.
- Your name and home address
- Your date of birth
- Your National Insurance number, if you live in the UK
- For a business: its name, address and tax ID
- Your income from selling goods or services on the platform
Platforms report by calendar year: income for 2024 was reported by 31 January 2025. They must give you a copy of the information they sent to HMRC.
Make your return match the report.
- 01
Check your details
Make sure the tax ID you gave each platform is right: your NI number as an individual, the company number for a company.
- 02
Keep the copy
Keep each platform's copy of its report, with your payout statements, as part of your records.
- 03
Convert to the tax year
Platforms report by calendar year; your return covers 6 April to 5 April, so work out the income for the tax year.
- 04
Tell HMRC if you need to
Over £1,000 of gross trading income in a tax year, register for Self Assessment by 5 October after it.
Selling your own used possessions is usually not trading, even if a platform reports it. Buying or making goods to sell for profit usually is.
We tie each platform report to your books.
Behind on past years? Catch-up is £99 per month of records.
Monthly books that match your platform reports
- Every payout reconciled to your bank
- Platform calendar-year figures tied to your tax year
- Your Self Assessment or company return from the same books
- Your approval before we file anything
Prices in pounds sterling (GBP). The UK VAT treatment of our fees is shown on your invoice.
Platform reporting questions.
Answered from the GOV.UK pages listed under Sources, with the date we read them.
Which platforms report?
Digital platforms that let sellers sell goods or services, under the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, in force from 1 January 2024.
Will I be reported if I only sell occasionally?
Not if you have fewer than 30 sales of goods in a calendar year and less than €2,000 (about £1,700) from them. Both conditions must be met.
Does being reported mean I owe tax?
No. GOV.UK says it does not automatically mean you owe tax. Whether you do depends on whether you are trading and on your profit.
Do I get to see what was reported?
Yes. Platforms have to give you a copy of the information they reported to HMRC about you.
Why doesn't the platform figure match my return?
Platforms report by calendar year and your return covers the tax year from 6 April, so the periods differ. Your books bridge the two.
Sources
- legislation.gov.uk: The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 · read 17 Oct 2026
- GOV.UK: Reporting rules for digital platforms · read 17 Oct 2026
- GOV.UK: Selling goods or services on a digital platform · read 17 Oct 2026
- GOV.UK: Check if you need to tell HMRC about income from online platforms · read 17 Oct 2026
- GOV.UK: Tax-free allowances on property and trading income · read 17 Oct 2026
Got a platform report and not sure what it means?
A 20-minute call or a short email, then a written quote to bring your books and return in line with it.
A written quote before any work starts
Hours: Monday to Friday, 9am to 5pm UK time.