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Do Resellers Need to Register for Self Assessment?

Last checked against GOV.UK: 26 October 2026 · General information, not tax advice

Step 1: are you trading?

GOV.UK says you're likely to be trading if you (GOV.UK: working for yourself):

• sell regularly to make a profit
• make items to sell for profit
• sell items on a regular basis, either online, at car boot sales or through classified adverts

HMRC's reseller example fits a lot of Vinted and eBay sellers: you buy from car boot sales or charity shops intending to sell for more than you paid, and you do it regularly. HMRC says "You need to tell HMRC about this money" (HMRC: tax rules for selling things). Another HMRC example: buying wholesale bundles of vintage clothing to resell individually for a profit.

Selling your own unwanted things is different. HMRC says that if you're just selling unwanted personal belongings from time to time, you don't usually need to tell it. The exception is a single item or set sold for more than £6,000, which can bring in Capital Gains Tax. If you do both, only the reselling side counts as trading. See our Vinted tax guide.

Step 2: is your gross income over £1,000?

• It's gross, not profit. HMRC says the £1,000 is "the amount you earn before factoring in expenses. It is not the same as profit."
• It's per tax year, 6 April to 5 April. Platform reports cover the calendar year, so you'll need to work out your tax-year figure yourself (GOV.UK).
• It's across everything. Vinted, eBay, Depop, market stalls and any other side hustle all add together. HMRC's example: £600 selling retro t-shirts on one platform plus £900 selling vintage jackets on another is over £1,000, so you need to tell HMRC.
• £1,000 or less? It's covered by the trading allowance and you usually don't need to register. GOV.UK lists a few times you must register anyway, such as if you made a loss and want relief for it.

A platform reporting you (30 sales or about £1,700 on one platform in a calendar year) is a separate rule. It doesn't mean you have to register, and you can need to register without ever being reported. Our eBay threshold guide explains the reporting side.

Step 3: register, file and pay

HMRC says you register for Self Assessment as a sole trader (HMRC). The key dates for the tax year that ended on 5 April 2026 (register, deadlines):

For the current tax year (6 April 2026 to 5 April 2027), the same rule means registering by 5 October 2027.

Missed 5 October?

Register as soon as you can. GOV.UK says that if you register after 5 October 2026, HMRC will send you a letter or email with a different deadline to send your return, 3 months from the date on it. You must still pay what you owe by 31 January 2027.

GOV.UK also says that if you register after 5 October and don't pay all your tax by 31 January, you may get a "failure to notify" penalty, based on the amount still left to pay (GOV.UK: penalties). Late returns get an initial £100 penalty, with more after 3, 6 and 12 months, and late payment brings 5% penalties at 30 days, 6 months and 12 months, plus interest.

If you didn't tell HMRC about income in earlier years, HMRC says to talk to it as soon as possible, and that you may be able to pay in instalments with a "Time to Pay" arrangement (HMRC: Help for Hustles). If you've had a letter, see our HMRC letter guide.

Registering doesn't mean a big bill

You pay tax on profit, not sales. On your return you take off either your allowable expenses (such as the stock you bought to sell) or the £1,000 trading allowance. Our guide to the trading allowance vs expenses shows which tends to suit resellers. HMRC also says you may have to pay tax on side-hustle money if your total income, including any job, was above the £12,570 personal allowance.

Whatever you choose, keep records of all sales, income and business expenses, with receipts (GOV.UK: what records to keep), and keep them for at least 5 years after the 31 January deadline for that tax year (how long to keep records).

What about the £3,000 threshold?

The government has announced it will raise the Self Assessment reporting threshold for trading income to £3,000, but it isn't in force, and HMRC says you still need to tell it if you earn over £1,000. Read what the £3,000 change would and wouldn't do.

Quick answers

Do I need to register for Self Assessment if I resell on Vinted or eBay?

If you buy things to resell for a profit, you're probably trading. If your gross trading income from all side hustles is more than £1,000 in a tax year (6 April to 5 April), GOV.UK says you must register for Self Assessment by 5 October after that tax year ends. Selling your own unwanted things usually doesn't count.

What are the Self Assessment deadlines for the 2025 to 2026 tax year?

Register by 5 October 2026. Paper returns are due by 31 October 2026. Online returns and any tax owed are due by 31 January 2027. If you register after 5 October 2026, HMRC will give you 3 months from the date of its letter or email to file, but you must still pay by 31 January 2027.

Is the £1,000 based on profit or sales?

Sales. HMRC says the £1,000 is the amount you earn before taking off expenses, so it is not the same as profit. Your expenses or the trading allowance come off later, on your tax return.

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: Check how to register for Self Assessment
• GOV.UK: Self Assessment deadlines and penalties
• GOV.UK: Tax-free allowances on property and trading income
• GOV.UK: Working for yourself
• HMRC: Tax rules for selling things and Help for Hustles
• GOV.UK: Selling goods or services on a digital platform
• GOV.UK: What records to keep and How long to keep your records

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.
• 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.