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The 31 January 2027 deadline: what Vinted, eBay and Depop sellers need to do

Checked 30 Oct 2026 against GOV.UK · General information, not tax advice

The key dates for this return

Source: GOV.UK, checked 30 October 2026.

Which sales does this return cover?

The return due on 31 January 2027 is for the 2025 to 2026 tax year: 6 April 2025 to 5 April 2026. That's not the same period your platform uses. GOV.UK notes that some online platforms show your income for the calendar year (1 January to 31 December), and if so you'll need to work out the income for the tax year yourself (GOV.UK: check if you need to tell HMRC about income from online platforms).

• Download your sales history from each platform and pick out sales dated 6 April 2025 to 5 April 2026.
• Leave out your own unwanted things you sold (see below), and add sales from every platform together.
• Our free profit tracker spreadsheet has tax-year tabs to make this easier.

Do you even need to file?

GOV.UK says that if you're selling personal possessions, such as clothes you've worn, you probably don't have to pay Income Tax on them. If you buy goods intending to sell them for a profit, or make things to sell, you're probably trading, and if your total trading income is more than the £1,000 trading allowance for the tax year, you need to tell HMRC (GOV.UK). Not sure which you are? See HMRC's badges of trade for resellers.

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.

Registered after 5 October 2026?

GOV.UK says 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 the tax you owe by 31 January 2027 (GOV.UK). Registering is covered in do resellers need to register for Self Assessment?

Employed too? File by 30 December to pay through your tax code

If you have a job (or a company pension) as well as your selling, you may be able to have your Self Assessment bill collected through your PAYE tax code instead of paying it in one go. GOV.UK says all of these must apply (GOV.UK: pay through your tax code):

• you owe less than £3,000 (you can't make a part payment to get under it)
• you already pay tax through PAYE
• you submit your online return by 30 December 2026

HMRC then collects it automatically, in equal instalments over 12 months, unless you ask it not to on your return. GOV.UK lists some cases where it can't be used, for example if you don't have enough PAYE income, or it would mean paying more than 50% of your PAYE income in tax or more than twice as much tax as you normally do. This £3,000 limit is about the size of the tax bill; it's not the same as the announced £3,000 trading allowance.

Paying more than you expected? Payments on account

If your bill is £1,000 or more, and less than 80% of your tax was already taken at source (for example through your wages), you may also have to pay half of it again in advance by 31 January, as the first "payment on account" towards next year (GOV.UK). That's why a first January bill can be bigger than people expect. Our guide to payments on account for side hustles explains when they apply, with a worked example.

How to pay

• Same or next day: online or telephone banking (Faster Payments), CHAPS, debit or corporate credit card online, or at your bank with a paying-in slip from HMRC. You can also pay through the HMRC app (GOV.UK: pay your Self Assessment tax bill).
• 3 working days: Bacs, or Direct Debit if you've set one up with HMRC before. 5 working days for a first Direct Debit.
• Reference: your 11-character payment reference is your 10-digit Unique Taxpayer Reference (UTR) followed by the letter K.
• 31 January 2027 is a Sunday. GOV.UK says that if the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before, unless you're paying by Faster Payments or by debit or credit card.
• Spreading the cost: you can pay in instalments before the deadline if you prefer. A Budget Payment Plan lets you make weekly or monthly Direct Debit payments towards your next bill, if you're up to date with your last one.

If you can't pay in full

GOV.UK says that if you can't pay your tax bill in full, you may be able to set up a payment plan to pay it in instalments, also known as a Time to Pay arrangement. HMRC checks whether a plan is affordable for you, and there's an online service to check if you're eligible and set one up (GOV.UK: if you cannot pay your tax bill on time). GOV.UK also points to free debt advice: MoneyHelper in England and Wales, Scotland Debt Solutions, and Advice NI.

A simple checklist

• Work out your gross trading income for 6 April 2025 to 5 April 2026 across every platform. Our free HMRC limit checker adds it up.
• Decide between the £1,000 allowance and your real costs: see trading allowance vs expenses and what resellers can claim.
• Get a rough idea of the bill with our side hustle tax calculator.
• Have your UTR and Government Gateway sign-in ready. Asked for your NI number by Vinted? That's a separate thing: see the Vinted HMRC form.
• File online, then pay by 31 January 2027 (or file by 30 December 2026 to use your tax code).

Quick answers

When is the Self Assessment deadline for the 2025 to 2026 tax year?

Online tax returns must be submitted by 11:59pm on 31 January 2027, and any tax you owe must be paid by 11:59pm on 31 January 2027. The paper return deadline was 31 October 2026.

Which Vinted or eBay sales go on the return due in January 2027?

Sales in the 2025 to 2026 tax year, which ran from 6 April 2025 to 5 April 2026. Platforms often report by calendar year (January to December), so you may need to work out your own tax-year figures from your sales history.

Can I pay my Self Assessment bill through my tax code?

GOV.UK says you can if you owe less than £3,000, you already pay tax through PAYE (for example as an employee), and you submit your online return by 30 December 2026. The amount is then collected from your wages in equal instalments over 12 months. There are some exceptions, for example if it would mean paying more than 50% of your PAYE income in tax.

I registered for Self Assessment after 5 October 2026. When is my deadline?

GOV.UK says HMRC will send you a letter or email with a filing deadline 3 months from the date on it. The tax you owe is still due by 31 January 2027.

What if I can't pay my tax bill in full?

GOV.UK says you may be able to set up a payment plan (also called a Time to Pay arrangement) to pay in instalments. HMRC checks whether the plan is affordable for you. You can check if you're eligible and set one up online.

Do I need to file if I only sold my own unwanted things?

Usually not. GOV.UK says that if you're selling personal possessions you probably don't have to pay Income Tax on them. Capital Gains Tax can apply if a single item (or set) sells for more than £6,000.

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: Self Assessment tax returns – deadlines
• GOV.UK: Pay your Self Assessment tax bill – through your tax code
• GOV.UK: Pay your Self Assessment tax bill (ways to pay, weekends, Budget Payment Plan)
• GOV.UK: If you cannot pay your tax bill on time (payment plans)
• GOV.UK: Understand your Self Assessment tax bill – payments on account
• GOV.UK: Check if you need to tell HMRC about your income from online platforms
• GOV.UK: Budget 2026 overview of tax legislation and rates (section 1.5)

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.
• 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.