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Your First Tax Return as a Vinted or eBay Seller (UK)

Checked 2 Nov 2026 against GOV.UK · General information, not tax advice

Not registered yet?

This guide is for people who are already registered. GOV.UK says that if you're filing for the first time you must register before you can use the online service (GOV.UK: register for Self Assessment). Whether you need to, and how, is covered in do resellers need to register for Self Assessment? If you registered after 5 October 2026, see the 31 January 2027 deadline for how your filing date works.

Before you start: what to gather

HMRC's 10-point guide to filing lists what you'll need (GOV.UK: 10-point guide). For a reseller, that means:

• Your Unique Taxpayer Reference (UTR). It's on previous returns and other letters from HMRC about Self Assessment, and in your HMRC online account or the HMRC app.
• Your sign-in details for HMRC online services (your user ID and password). GOV.UK says you may also need to prove your identity, for example with a passport or driving licence (GOV.UK).
• Your National Insurance number.
• If you're employed too: your P60, and any P45 or P11D.
• Your sales: download the sales history from each platform you sell on.
• Your costs: receipts and records for stock and any other allowable expenses.

Step 1: turn platform reports into tax-year totals

GOV.UK says you need your income for the tax year (6 April to 5 April), and that some online platforms show your income for the calendar year (1 January to 31 December). If so, you'll need to work out the tax-year figure yourself (GOV.UK). So don't copy a platform's figure straight across: it may cover a different period, and some platforms work out their figure after fees (eBay does), while HMRC's notes describe turnover as the income you received before taking off any expenses (HMRC: SA103S notes).

• Pick out the sales dated 6 April 2025 to 5 April 2026 on every platform, and add them together.
• Leave out your own unwanted things: GOV.UK says you probably don't have to pay Income Tax on personal possessions. Not sure which is which? See HMRC's badges of trade.
• Our free profit tracker spreadsheet has tax-year tabs, so the totals are ready when you sit down to file.

Step 2: the £1,000 allowance or your real expenses

You can take off either the £1,000 trading allowance or your actual allowable expenses, not both (GOV.UK). Which works out better is covered in trading allowance vs expenses, and what counts as a cost in what resellers can claim.

For the 2025 to 2026 and 2026 to 2027 tax years the trading allowance is £1,000. At Budget 2026 (28 October 2026) the government announced that the trading allowance, and the Self Assessment reporting threshold for trading income, will rise to £3,000 from 6 April 2027 (the 2027 to 2028 tax year), subject to Finance Bill 2026-27 (GOV.UK: Budget 2026 overview of tax legislation and rates, section 1.5). Read more about the trading allowance rising to £3,000.

Step 3: the self-employment section

Your trading income goes in the self-employment part of the return. HMRC's paper version of these pages, "Self-employment (short)" or SA103S, comes with notes explaining what each figure means; our guide to the short self-employment pages covers when you can use them (GOV.UK: SA103S).

We don't describe the online return screen by screen: we couldn't find GOV.UK pages that set out the screens, and they can change. Use the help text in the service, and HMRC's notes, if a question isn't clear. If you're employed as well, your P60 figures go in the employment part.

Step 4: check the calculation and submit

• Check your information before you submit. HMRC's 10-point guide says to press the submit button when the progress bar shows 100% complete (GOV.UK).
• You don't have to do it in one sitting: GOV.UK says you can save your return and go back later, and you can file any time on or after 6 April following the tax year (GOV.UK).
• Once it's in, you can use the online service to check how much you owe and print your tax calculation.

What happens after: paying by 31 January

Pay what you owe by 31 January 2027; our guide to the 31 January 2027 deadline covers how to pay, and the 30 December 2026 date if you're employed and want it collected through your tax code. If your bill is £1,000 or more, you may also have to pay half of it again in advance: see payments on account. Keep your records in case HMRC wants to check them (GOV.UK).

Spotted a mistake? GOV.UK says you can usually correct your return online within 12 months of the Self Assessment deadline, once 72 hours have passed since you filed (GOV.UK: corrections). For the 2025 to 2026 return, that's by 31 January 2028.

Prefer a list to tick off? Our free January tax deadline checklist covers the dates, what to gather and how to pay.

Quick answers

Do I put Vinted or eBay sales under self-employment?

If your selling is trading, for example buying things to resell at a profit, you report it as a sole trader. GOV.UK says you'll normally need to submit a tax return if you were self-employed as a sole trader and earned more than £1,000 before taking off anything you can claim tax relief on. If you only sold your own unwanted things, GOV.UK says you probably don't have to pay Income Tax on them.

What do I need before I start my first tax return?

Your Unique Taxpayer Reference (UTR), your sign-in details for HMRC online services, your National Insurance number, any P60, P45 or P11D if you're also employed, and records of your self-employed income and allowable expenses. You may also need to prove your identity, for example with a passport or driving licence.

Which sales go on my first tax return?

For the return due by 31 January 2027, sales in the 2025 to 2026 tax year: 6 April 2025 to 5 April 2026. Platforms often show a calendar year, so GOV.UK says you'll need to work out the figure for the tax year yourself.

Do I have to finish my tax return in one go?

No. GOV.UK says you can save your online return and go back to it later. You can file any time from 6 April after the tax year ends, up to the deadline.

Can I change my tax return after I've submitted it?

Yes. GOV.UK says you can usually correct it online within 12 months of the Self Assessment deadline, but you need to wait 72 hours after filing before you can make a change.

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

• GOV.UK: File your Self Assessment tax return online (checked 2 Nov 2026)
• HMRC: 10-point guide to filing your tax return (updated 12 May 2026) (checked 2 Nov 2026)
• GOV.UK: Self Assessment tax returns – corrections (checked 2 Nov 2026)
• GOV.UK: Register for Self Assessment (checked 2 Nov 2026)
• GOV.UK: Self Assessment: Self-employment (short) (SA103S) and SA103S notes 2026 (checked 2 Nov 2026)
• GOV.UK: Check if you need to tell HMRC about your income from online platforms (checked 2 Nov 2026)
• GOV.UK: Tax-free allowances on property and trading income (checked 2 Nov 2026)
• GOV.UK: Budget 2026 overview of tax legislation and rates (section 1.5) (checked 2 Nov 2026)

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 trading allowance, with a 2026/27 or 2027/28 tax-year switch. It checks limits, not your 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.
• Trading Allowance Rises to £3,000: What Budget 2026 Changed – The trading allowance is due to rise from £1,000 to £3,000 from 6 April 2027, subject to Finance Bill. When it starts, who it helps, and why £1,000 still applies until then.
• Why Is eBay Asking for My National Insurance Number? – Why eBay wants your NI number, what happens if you don't give it, and why giving it doesn't mean you owe tax.
• 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.
• Vinted Pro vs Personal Account: Does It Change Tax? – What Vinted says about Pro and standard accounts, what HMRC actually looks at, and why switching account type isn't what decides tax.
• Side Hustle Tax Calculator UK: How Much Tax Will I Pay? – A rough estimate of the extra Income Tax and Class 4 National Insurance on your reselling profit, comparing the trading allowance with your real costs. England, Wales and NI.
• Telling HMRC About Past Online Sales: Disclosure Guide – Realised you should have declared past reselling income? The routes GOV.UK describes, step by step, and how far back it goes.
• MTD for Resellers: Do eBay & Vinted Sellers Need It? – Most sellers won't need Making Tax Digital for Income Tax. The £50,000, £30,000 and £20,000 thresholds, and why they count sales, not profit.
• Whatnot UK Tax: Do Sellers Pay Tax and Does It Tell HMRC? – How Whatnot reports UK sellers to HMRC via Ireland, when live-selling income is taxable, Whatnot's fees as expenses, and the £90,000 VAT line.
• TikTok Shop UK Tax: When Sellers Pay and What HMRC Sees – TikTok Shop's 30 orders or €2,000 reporting rule, where to find your MRDP report, and why being reported isn't the same as owing tax.
• Self Assessment Deadline 2027: A Guide for Vinted Sellers – Your 2025 to 2026 return and tax are due online by 31 January 2027. Which sales it covers, the 30 December tax-code option and how to pay.
• Payments on Account Explained for Side Hustles (UK) – Why a first January tax bill can be 1.5 times what you expected, when you don't have to make payments on account, and how to reduce them.
• Reseller Expenses UK: Stock, Postage, Fees and Mileage – What resellers can claim on GOV.UK's lists: stock, postage, mileage at flat rates, use of home, and what you can't claim.
• Selling on Vinted or eBay on Universal Credit: The Rules – Clearing out vs reselling on Universal Credit: capital vs trading income, monthly reporting, and how it differs from HMRC's £1,000 rule.