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Why Is eBay Asking for My National Insurance Number?

Last checked against eBay's help pages and GOV.UK: 27 October 2026 · General information, not tax advice

Why eBay is asking for your National Insurance number

Since 1 January 2024, UK digital sales reporting rules require platforms like eBay to collect some details about sellers and report them to HMRC. GOV.UK says platforms will ask individual sellers for their tax identification number, which is your National Insurance number if you live in the UK (GOV.UK: Selling goods or services on a digital platform).

eBay only has to report you if, in a calendar year (1 January to 31 December), you reach either of these on eBay (eBay: UK digital sales reporting):

• £1,707 or more in total sales, after eBay's fees and commissions or taxes are taken off, or
• 30 or more sales (cancelled transactions don't count).

Our eBay threshold guide explains what counts towards the £1,707.

How eBay asks, and why it can ask again

eBay says that if your tax details aren't already stored in your account and you've reached either threshold, you'll see a banner in your seller dashboard and get an email asking for them. For an individual or sole trader, the tax identifier it asks for is your NI number.

eBay also says it has to ask eligible sellers to refresh their tax information and re-check their account details every 36 months. That only applies if you've had sales on eBay in the 36 months since you last gave the information. So a second request isn't necessarily a sign that anything is wrong.

What happens if you don't give it

eBay is clear about this: if you're required to provide the information and don't, "your account may be subject to payout holds or selling blocks". For the 36-month refresh, eBay says that if you don't act within 30 days of its email, it is required to block payouts until you provide the information (eBay).

If you're not sure whether you've been asked, look in Seller Hub or My eBay rather than relying on an email link.

Where to find your National Insurance number

eBay says the format is two letters, six numbers and a final letter (for example QQ123456B), and lists these places to find it:

• your payslip or P60
• letters about your tax, pension or benefits
• the HMRC app
• the National Insurance section of your personal tax account

What eBay sends to HMRC

For individual sellers, eBay says it reports your full name, main address, NI number, VAT number if you have one, the number of sales and amount paid to you each quarter, the fees it charged, and the bank account your sales were paid into. It reports each January for the previous calendar year, so 2026 sales are reported in January 2027. You get a copy as a PDF, plus a CSV of the transactions it used, which only you see. Both are under Payments → Taxes in Seller Hub or My eBay.

Does this mean I owe tax?

No, not automatically. eBay says the UK digital sales reporting requirements "do not change your existing tax obligations or create new tax obligations for you", and quotes HMRC: "If you are just selling some unwanted items that have been laying around your home, such as the contents of a loft or garage, it is unlikely that you will have to pay tax." GOV.UK agrees that being reported "does not automatically mean you owe tax".

• Your own unwanted things: usually no tax, however many you sell. The exception is valuable items sold for £6,000 or more. See selling personal items on eBay.
• Things you buy or make to sell for profit: likely to be trading. The first £1,000 of gross trading income each tax year (6 April to 5 April) is covered by the trading allowance. Over that, you need to tell HMRC. Not sure which you are? See HMRC's badges of trade.

Is the request genuine?

A real request shows up inside your eBay account, as a banner in your seller dashboard, as well as by email. We'd suggest going to eBay directly rather than following a link in a text or email. If a message claiming to be from HMRC asks for personal or bank details, check GOV.UK's guidance on reporting HMRC phishing emails and texts. If you've had an actual letter from HMRC, see our guide to what to do if you get an HMRC letter.

Selling on Vinted too?

Each platform applies the rule to its own sales, so you might be asked by one and not another. See Vinted's HMRC form and NI number request. The £1,000 trading allowance, though, covers all your platforms together.

Budget 2026

We checked everything on this page on 27 October 2026. The Budget is on 28 October 2026, and HMRC says full details of its tax announcements will be published that day (GOV.UK: Budget 2026 tax documents). The eBay reporting thresholds are set by the platform reporting rules, and the £1,000 trading allowance is a tax rule that a Budget could change. We'll re-check this page after the Budget.

Quick answers

Why is eBay asking for my National Insurance number?

Since 1 January 2024, UK rules require platforms like eBay to collect and report some seller details to HMRC. eBay asks UK individual sellers for their National Insurance number once they reach £1,707 in sales (after fees) or 30 sales in a calendar year.

What happens if I don't give eBay my National Insurance number?

eBay says that if you're required to provide it and don't, your account may be subject to payout holds or selling blocks. For its 36-month refresh, eBay says it must block payouts if you don't act within 30 days of its email.

Does giving eBay my National Insurance number mean I owe tax?

No, not automatically. eBay says the reporting rules don't change your existing tax obligations or create new ones. Selling your own unwanted things is unlikely to be taxed; buying or making things to sell for profit is likely to be trading.

Not sure where you stand?

• Use HMRC's free tool: Check if you need to tell HMRC about additional income.
• Read GOV.UK's guide to telling HMRC about income from online platforms.
• Speak to an accountant or tax adviser. If you're on a low income, the charity TaxAid gives free tax help.

Sources

• eBay Help: UK digital sales reporting
• GOV.UK: Selling goods or services on a digital platform
• GOV.UK: Tax-free allowances on property and trading income
• GOV.UK: Report HMRC phishing emails, texts and phone call scams
• GOV.UK: Budget 2026 tax documents

More guides for UK online sellers

• Do You Pay Tax on Vinted? UK Rules & HMRC Limits 2026 – Own clothes vs reselling, the £1,000 allowance and the 30-sale reporting rule, in plain English.
• Vinted HMRC Form & NI Number Request: What to Do – Why Vinted is asking for your National Insurance number, the end-of-year deadline, and why it doesn't mean you owe tax.
• Vinted Tax Calculator UK: Free HMRC Limit Checker – Check your sales against the 30-sale / ~£1,700 reporting rule and the £1,000 allowance. It checks limits; it doesn't work out a tax bill.
• eBay HMRC Reporting Threshold 2026: £1,707 or 30 Sales – What eBay counts towards £1,707, what it reports, and why a report isn't a tax bill.
• Got an HMRC Letter About Vinted or eBay Sales? What to Do – A calm step-by-step: check it's genuine, work out if you were trading, and reply on time.
• Free Vinted & eBay Profit Tracker Spreadsheet (UK) – A free download with tax-year tabs, profit per item and a check against the HMRC limits.
• Trading Allowance vs Expenses: Which Should Resellers Use? – The £1,000 allowance or your real costs? Why resellers who track stock costs often come out ahead with expenses.
• Do Resellers Need to Register for Self Assessment? – When reselling counts as trading, the £1,000 rule, and the 5 October and 31 January deadlines.
• Depop HMRC Reporting: Do You Pay Tax on Depop Sales? – What Depop reports, what it asks you for, and Depop's own example of being reported but owing no tax.
• Etsy UK Tax: HMRC Reporting Rules for Sellers 2026 – When Etsy reports you to HMRC, and why things you make to sell usually count as trading.
• The £3,000 Side Hustle Threshold: Not in Force Yet – What was announced, what it would change, and why the £1,000 rule still applies today.
• Selling Personal Items on eBay: Do You Pay Tax? (UK) – Clear-outs vs trading, the £6,000 Capital Gains Tax rule for valuable items, and why eBay may still report you.
• Facebook Marketplace & HMRC: Do They Report You? – What we could and couldn't confirm about Facebook Marketplace reporting, what Gumtree says, and why the tax rules are the same either way.
• Am I Trading? HMRC's Badges of Trade for Resellers – HMRC's nine badges of trade with Vinted and eBay examples, plus car boot sales: when selling becomes trading.