SELLERSTACK EBAY ACCOUNT GUIDE · UPDATED FOR 2026
eBay Private vs Business Account UK 2026
Understand when an eBay private account is appropriate, when you should register as a business seller, how the fee structures differ and why your eBay account type is separate from your HMRC tax position.
The difference between an eBay private account and an eBay business account is not simply that one has lower fees.
The correct account type depends first on what you are actually doing on eBay.
Someone clearing unwanted possessions from their home is in a very different position from someone visiting charity shops, wholesalers or car boot sales specifically to buy inventory for resale.
That distinction matters even more in 2026 because eligible UK private sellers can sell without ordinary final value fees, while business sellers continue to use eBay’s commercial fee structure.
The cheaper private fee structure therefore does not give a commercial reseller the option to describe business inventory as private selling.
This guide explains how to choose the correct eBay account, how private and business fees currently work, how Buyer Protection affects private listings and why eBay account status should not be confused with HMRC tax thresholds.
Should You Use an eBay Private or Business Account?
Use an eBay private account where you are genuinely selling casually — for example, disposing of unwanted possessions you originally acquired for your own use.
eBay says you need to register as a business seller if, for example, you sell items you bought to resell, make items in order to sell them, sell large quantities commercially or already operate a business outside eBay.
Do not choose between private and business accounts simply according to which fee structure costs less.
First determine the nature of your activity. Then calculate the fees that apply to the correct account.
Important: eBay Account Status and Tax Status Are Different Questions
eBay decides which type of eBay seller account is appropriate under its own policies.
HMRC separately determines how your activity is treated for UK tax purposes.
The £1,000 Trading Allowance is therefore not a rule allowing a commercial reseller to remain an eBay private seller until £1,000 of sales is reached.
This guide provides general information and is not personalised legal, tax or accounting advice.
Calculate the Fees for Your Actual eBay Sale
Use the SellerStack eBay Fee & Profit Calculator to model selling fees, costs, profit, margin and ROI using your own selling price and product numbers.
1. eBay Private vs Business Account at a Glance
| Area | Private Seller | Business Seller |
|---|---|---|
| Typical use | Casual disposal of personal possessions | Commercial selling and resale activity |
| Bought items specifically to resell? | Not the appropriate account | Business account required by eBay policy |
| Made products specifically to sell? | Not the appropriate account | Business account required by eBay policy |
| Ordinary final value fee | None for eligible UK private selling | Category-based final value fee |
| Regulatory operating fee | None under current eligible private selling structure | 0.35% of total sale amount |
| Buyer Protection | Buyer fee applies to qualifying UK private listings | Included without a separate Buyer Protection buyer fee |
| Standard monthly listing allowance | 300 free listings | Depends on Shop subscription |
| Shop available? | Yes — private Shop option | Yes — Basic, Featured and Anchor tiers |
| Commercial consumer obligations | Not the same business-seller framework | Business seller rules apply |
| Third-party tools / APIs | More limited | eBay states business sellers are eligible |
The Fee Table Does Not Decide Your Account Type
The private account is not a lower-cost commercial tier.
It is intended for a different type of selling activity.
2. Start With Why You Acquired the Item
The simplest practical starting point is often the reason the item entered your possession.
Personal Possession
You bought or received the item for your own use and later decided that you no longer wanted it.
Examples can include:
- old clothes
- an upgraded phone
- unused household items
- children’s outgrown possessions
- hobby equipment you no longer use
This points towards genuine private selling.
Commercial Stock
You acquired or produced the item because you intended to sell it.
Examples can include:
- charity-shop stock bought to flip
- wholesale inventory
- clearance stock bought for resale
- products imported to sell
- goods manufactured or made for customers
This points towards business selling.
The Practical Starting Point
Personal use first
→
possible private selling
Acquired or made to resell
→
business selling
Selling Your Old Laptop After Upgrading
You bought a laptop three years ago because you needed it for your own work and personal use.
You later upgrade and sell the old laptop on eBay.
The laptop was not originally acquired as stock.
That is fundamentally different from buying ten refurbished laptops specifically because you expect to resell them at a profit.
3. When Does eBay Require a Business Account?
eBay’s current UK guidance says you need a business account where, for example, you:
- sell items you have bought to resell
- make items specifically in order to sell them
- sell large quantities commercially
- already operate a business outside eBay
- buy items for your business
You Cannot Describe a Business as Private Simply to Get Lower Fees
eBay’s business seller policy says business sellers cannot represent themselves as private individuals.
The question is therefore not whether you would prefer the private fee structure.
It is whether the activity itself is genuinely private or commercial.
Buying Charity-Shop Trainers to Flip on eBay
You visit charity shops each week looking for branded trainers that appear undervalued.
You buy them specifically because you expect to clean, list and resell them for more money.
The stock was acquired for resale rather than personal use.
That is the kind of activity eBay identifies as business selling.
4. eBay Business Account vs HMRC Trading Status
This is one of the most important distinctions in the entire guide.
Three questions are often mixed together:
1. Which eBay Account?
Does eBay’s policy require your selling activity to use a private or business seller account?
2. Are You Trading?
Does the nature of your activity amount to trading for UK tax purposes?
3. Do You Need to Tell HMRC?
What is your relevant gross trading income and which tax rules or allowances apply?
Do Not Treat These as the Same Test
eBay business-account requirement
≠
£1,000 Trading Allowance
≠
tax automatically due
HMRC says you are probably trading if you sell goods that you bought intending to sell for a profit or goods that you made to sell.
HMRC then looks at relevant trading income when determining whether the £1,000 Trading Allowance and reporting requirements become relevant.
eBay’s account policy does not tell you to wait until you have exceeded £1,000 before registering as a business seller.
Check the Tax Thresholds Separately
Use the SellerStack HMRC Sales & Tax Threshold Checker to work through the UK marketplace-selling thresholds that may need attention.
You Buy Stock to Resell but Receive Only £800
Imagine you deliberately buy products to resell on eBay but your relevant trading receipts for the tax year are only £800 and you have no other relevant trading income.
HMRC’s Trading Allowance may be relevant to whether you need to tell HMRC about that income.
But the fact that the amount is below £1,000 does not turn inventory bought for resale into ordinary private eBay selling.
Need the Wider HMRC Picture?
Read the SellerStack HMRC Side Hustle Tax guide for the wider rules around online marketplace income, trading activity and UK seller record keeping.
5. eBay Private Seller Fees UK 2026
For eligible UK-based private sellers, ordinary selling on eBay is currently free in most categories outside the excluded vehicle structure.
eBay currently provides:
300 Free Listings per Month
Eligible UK private sellers receive 300 free listings each month.
No Ordinary Final Value Fee
Eligible UK private sellers do not currently pay ordinary final value fees when their items sell.
No Regulatory Operating Fee
The 0.35% business regulatory operating fee does not apply under the current eligible private selling structure.
Fees Can Still Exist
Additional listing volume, optional upgrades, advertising, international selling, currency conversion and other applicable services can still create charges.
What Happens After 300 Listings?
Under eBay’s current private seller fee structure, additional listings beyond the monthly free allowance cost 35p per listing.
Private Seller International Fee
If a UK private seller delivers to an address outside the UK, eBay currently charges an international fee of 3% of the total sale amount.
“Free Selling” Does Not Mean Every Possible eBay Service Is Free
Optional upgrades, advertising, excess listings, international selling and certain other services can still produce fees.
6. How the Private Seller Buyer Protection Fee Works
eBay’s current UK private-selling model moves a significant part of the marketplace transaction charge away from the seller and into a Buyer Protection fee paid by the buyer.
The Buyer Protection fee applies to qualifying purchases from UK-based private sellers.
eBay currently calculates it as:
| Item-price portion | Buyer Protection fee |
|---|---|
| Flat component | £0.10 per item |
| First £20 | 7% |
| £20 to £300 | 4% |
| £300 to £4,000 | 2% |
| Amount above £4,000 | No additional Buyer Protection fee |
Buyers See the Combined Item Price
eBay says UK buyers see the total item price including Buyer Protection.
The seller sees their selling price without the Buyer Protection component, so they know the amount they are due to receive before any other applicable seller-side charges.
Private Seller Sets a £100 Item Price
The Buyer Protection calculation is:
- flat fee: £0.10
- 7% of first £20: £1.40
- 4% of remaining £80: £3.20
Buyer Protection fee: £4.70.
The buyer would therefore see a combined item price of £104.70, before any separate delivery amount that may apply.
The private seller’s underlying selling price remains £100.
SellerStack Tip: Do Not Treat Buyer Protection as Your Seller Fee
It affects the total price seen by the buyer, which can still matter commercially.
But the Buyer Protection amount is paid to eBay by the buyer, rather than being the same thing as a private seller final value fee.
7. eBay Business Seller Fees UK 2026
Business sellers use a different commercial fee structure.
The main mistake to avoid is looking for one universal “eBay business seller percentage.”
There is no single percentage that applies to every product category.
Final Value Fee
eBay charges business sellers a final value fee made up of:
category-based percentage
+
per-order fee
The percentage varies according to category and, in some categories, can use different percentage bands above particular sale values.
Per-Order Fee
The current standard business per-order fee is:
| Order value | Per-order fee |
|---|---|
| £10 or less | £0.30 |
| Above £10 | £0.40 |
Certain selected categories can have reduced per-order arrangements, so always check the current category fee table where relevant.
Regulatory Operating Fee
eBay currently charges UK business sellers a 0.35% regulatory operating fee calculated on the total amount of the sale.
VAT on eBay Business Fees
Business Fee Tables Are Displayed Excluding VAT
eBay states that the fees displayed on its UK business seller fee page are exclusive of VAT.
Do not copy a headline fee percentage into your profit calculation and assume it necessarily represents the complete amount charged.
Business Seller International Fees
For a seller registered in the UK, eBay currently lists the following business international fee rates according to the buyer’s delivery location:
| Delivery region | International fee |
|---|---|
| Eurozone & Northern Europe | 1.05% |
| US & Canada | 1.8% |
| All other countries | 2.0% |
SellerStack Tip: Use the Category, Not a Generic Fee Estimate
A reseller selling books can face a different percentage from someone selling business equipment or another category.
Use the correct category when modelling an individual product.
Avoid Guessing the Business Seller Percentage
Use the SellerStack eBay Fee & Profit Calculator to estimate the applicable marketplace costs alongside your stock, postage and other selling expenses.
Seller Currency Conversion
Where eBay performs the relevant seller currency conversion, its current UK seller conversion charge is 2.5%.
eBay has announced that this will increase to 2.75% from 1 December 2026.
This is separate from the ordinary domestic private-vs-business account comparison and becomes relevant where eBay has to convert funds between currencies.
8. Private vs Business Fee Comparison: Use the Right Structure
A direct comparison is useful only when the activity genuinely qualifies for the account being compared.
You should not calculate a commercial reseller’s private-seller savings and then use those savings as an argument for keeping the wrong account type.
Genuine Private £100 Sale
You sell an old personal possession with an underlying seller price of £100.
Under the current eligible private structure:
- ordinary final value fee: £0
- regulatory operating fee: £0
- Buyer Protection is added to the buyer-visible item price
Business £100 Sale
You sell stock that was deliberately bought for resale.
The business seller calculation can include:
- category-specific final value percentage
- 40p per-order fee where the order exceeds £10
- 0.35% regulatory operating fee
- VAT on applicable business seller fees
- optional advertising or international fees where relevant
Why We Do Not Put One Business Percentage in This Example
The business final value percentage varies by product category.
Using one headline percentage as though it applies across eBay would make the example easier to read but less accurate.
9. Can Private and Business Sellers Have an eBay Shop?
Yes — but the private and business Shop structures are different.
Private Seller Shop
eBay currently offers UK private sellers a Shop subscription for £19.99 per month.
It provides an additional 100 free listings, taking the normal private monthly allowance from:
300 listings
→
400 listings with private Shop
After the allowance, the current additional listing fee remains 35p per listing.
Business Seller Shops
Business sellers do not need a Shop subscription simply to sell commercially on eBay.
But eBay offers several business Shop tiers with listing allowances, marketing features and reduced additional listing costs.
| Business Shop | Monthly price | Free fixed-price listings | Additional fixed-price listing |
|---|---|---|---|
| No Shop | — | None | 30p |
| Basic | £27 | 250 | 10p |
| Featured | £77 | 1,500 | 5p |
| Anchor | £437 | Unlimited | Free |
eBay’s business fee page displays these business fees exclusive of VAT. Check the current Shop terms and fair-use conditions before subscribing.
Do Not Buy a Shop Simply Because You Are a Business Seller
A Shop should solve a real listing-volume, marketing or operational need.
Compare the monthly subscription with the listing and business benefits you will actually use.
10. What Extra Responsibilities Come With Business Selling?
Business selling changes more than the fee table.
eBay’s business seller policy requires business sellers to provide appropriate business information and comply with relevant consumer protection obligations.
Business Information
eBay requires business sellers to provide appropriate business contact information and other relevant details.
Clear Pricing
Listings must provide clear information about price, delivery charges and applicable tax.
Returns Policy
Business sellers need an appropriate returns policy that reflects eBay rules and applicable consumer rights.
Consumer Rights
eBay specifically refers business sellers to obligations under the Consumer Contracts Regulations and Consumer Rights Act 2015.
eBay’s Business Seller Policy Highlights Two Key Time Periods
For transactions falling within the relevant rules, eBay says business sellers must inform buyers about a 14-day right to withdraw under the Consumer Contracts Regulations.
eBay also states that business sellers must accept returns of faulty items within 30 days with a full refund where the Consumer Rights Act 2015 applies.
Business Status Creates Responsibilities as Well as Tools
Do not compare private and business accounts only by asking how much eBay deducts from a sale.
Commercial selling also brings consumer, record-keeping and operational obligations.
Treat Commercial Selling Like a Business as It Grows
Explore SellerStack guidance covering HMRC, seller records, thresholds and the wider business side of UK reselling.
11. Can You Stay Private Because Business Fees Are Higher?
No — lower fees are not an account-eligibility test.
The commercial advantage of the current private selling structure is obvious.
An eligible private seller can avoid ordinary final value and regulatory operating fees, while a business seller has a category percentage, order charge and other potential costs.
But eBay’s policy separately says that sellers who buy items to resell or make items to sell need a business account.
Determine Eligibility Before Comparing Fees
Question 1:
Is the activity genuinely private or commercial?
Question 2:
Once the correct account type is established, what fees apply?
Do not reverse those questions.
12. Can You Have Both a Private and Business eBay Account?
eBay allows members to operate more than one account.
Each additional account needs a different email address and username.
This can be useful where someone has genuinely different activities, such as:
- a business account used for commercial resale inventory
- a separate account used for genuine personal buying or selling
- different business accounts used for different product lines
Multiple Accounts Do Not Override eBay’s Policies
eBay does not allow members to create or use another account to avoid restrictions, selling limits or policy consequences.
And having a separate private account does not make commercial inventory private stock.
You Run a Reselling Business but Also Clear Your Own Home
Your business account sells stock you deliberately source for profit.
Separately, you occasionally sell genuine possessions that you previously bought for yourself.
eBay permits multiple accounts, so separating different legitimate activities can be possible.
The important point is that the activity on each account must remain accurately represented.
13. How to Change an eBay Private Account to a Business Account
If your selling activity has moved from casual disposal into commercial resale, eBay allows you to upgrade an existing personal account to a business account.
- Go to Account settings in My eBay.
- Open Personal information.
- Select Edit beside Account type.
- Confirm the upgrade to a Business account.
- Tell eBay whether you operate as a sole proprietor or legal entity.
- Enter the requested business details, contact information and returns policy.
The Upgrade Is One-Way
eBay states that once a personal account has been upgraded to a business account, it cannot be reverted back to a personal account.
What Happens to Existing Listings?
eBay states that where you change from private to business, existing listings that sell after the account change are subject to the business seller fee structure.
14. Promoted Listings and Optional Selling Costs
Account fees are only one part of eBay profitability.
Sellers can also choose to spend money on advertising and other optional listing features.
Under eBay’s current Promoted Listings structure, the two main campaign approaches are:
General Campaign Strategy
Uses a cost-per-sale model.
The seller chooses an ad rate and an attributed sale can trigger an advertising fee after a qualifying ad interaction.
Priority Campaign Strategy
Uses a cost-per-click model.
Advertising cost can therefore occur from clicks rather than only from completed sales.
Advertising Can Turn a Profitable Sale Into a Weak One
A product can survive the ordinary eBay fee structure but lose too much contribution once advertising is added.
Treat advertising as a separate decision rather than assuming every listing needs the suggested rate.
See What an Ad Rate Does to Your Profit
Use the SellerStack eBay Promoted Listings Calculator to model how an additional advertising percentage changes your remaining profit and margin.
15. The SellerStack eBay Account Decision
Work through the account decision in this order.
Intent → Activity → Account → Fees
-
Why did you acquire the item?
Personal use points towards private disposal. Buying or making it specifically to sell points towards business activity. -
What does your wider selling activity look like?
Occasional household clear-outs are different from systematic sourcing, listing and reinvestment. -
Which eBay account matches that activity?
Choose private or business based on eBay’s account rules, not the fee you would prefer. -
What fee structure then applies?
Calculate the relevant private or business costs using the actual product and category. -
Separately check HMRC.
Tax status and reporting obligations use their own rules.
| Situation | Likely eBay direction |
|---|---|
| Clearing old household possessions | Private selling |
| Selling clothes you previously wore | Private selling |
| Buying charity-shop goods specifically to flip | Business selling |
| Importing products specifically for resale | Business selling |
| Making products specifically to sell | Business selling |
| Running an existing retail business through eBay | Business selling |
| Business seller occasionally disposing of genuine personal items | Consider separating genuinely different activity correctly |
This table is a practical guide. The facts of the activity and current eBay policies determine the appropriate account.
Know the Price Floor After Business Selling Costs
Use the SellerStack Break-Even Calculator to estimate how stock cost, postage, marketplace fees and other expenses affect the minimum viable selling price.
16. Common eBay Private vs Business Account Mistakes
Eight Account and Fee Rules Sellers Commonly Mix Up
-
Thinking you can remain private until sales exceed £1,000.
The HMRC Trading Allowance and eBay account classification are separate issues. -
Choosing private selling because the fees are lower.
Account eligibility comes from the nature of the activity. -
Thinking 300 free listings means you can commercially
resell 300 products as a private seller.
A listing allowance is not permission to misclassify business activity. -
Treating Buyer Protection as a seller final value fee.
The buyer pays the private-listing Buyer Protection fee, although it affects the total price they see. -
Assuming one business final value percentage applies
everywhere.
Business final value rates vary by category. -
Forgetting VAT on business eBay fees.
eBay’s business fee page displays its listed fees exclusive of VAT. -
Thinking private sellers cannot have an eBay Shop.
eBay currently offers a separate private Shop subscription. -
Treating a second private account as a way around business
seller rules.
Multiple accounts are allowed, but they do not override eBay’s account or policy requirements.
17. SellerStack eBay Account Checklist
If you are unsure which account type you should use, work through these questions.
- Ask why you originally acquired the products.
- Separate your personal possessions from stock bought for resale.
- Identify whether you regularly source products to sell for profit.
- Check whether you make products specifically to sell.
- Check eBay’s current business seller policy.
- Do not use the £1,000 Trading Allowance as an eBay account threshold.
- Calculate the fees for the correct account type.
- For private selling, understand how Buyer Protection affects buyer price.
- For business selling, use the correct product-category fee.
- Include VAT on applicable business eBay fees.
- Include advertising and international charges where relevant.
- Compare an eBay Shop only if its benefits match your volume.
- Keep appropriate business records once activity becomes commercial.
- Check your HMRC position separately from your eBay account type.
Which Situation Sounds Most Like You?
I am clearing my own unwanted possessions:
A private account is designed for casual selling of this kind.
I regularly buy products specifically to flip:
That points towards commercial activity and eBay’s business
seller account requirements.
I manufacture or make products to sell:
eBay identifies this as business selling.
I started privately but now source stock:
Reassess the account. The activity has changed even if the
original account did not.
I sell both commercial stock and genuine personal possessions:
eBay permits multiple accounts. Keep genuinely different activity
correctly represented and do not use a private account to avoid
commercial seller rules.
I am worried about tax:
Check HMRC separately. eBay account type and UK tax reporting
are connected by the facts of your activity but are not the
same rule.
Want the Full eBay Selling Process?
Read the SellerStack eBay UK guide for listings, pricing, fees, shipping, seller performance and the wider process of selling successfully on eBay.
Frequently Asked Questions
Is it free to sell on eBay as a private seller in the UK?
Eligible UK private sellers currently pay no ordinary final value fee or regulatory operating fee and receive 300 free listings each month. Other charges can still apply for extra listings, optional upgrades, advertising, international sales and other services.
When do I need an eBay business account?
eBay says a business account is required in situations including selling items bought to resell, making items to sell, selling large quantities commercially or already operating a business.
Can I resell items on a private eBay account?
Selling an unwanted possession that you previously bought for personal use is different from deliberately buying inventory for resale. eBay’s policy says sellers who buy items to resell need to register as business sellers.
Do I need an eBay business account after £1,000 of sales?
£1,000 is not an eBay account threshold. It is associated with HMRC’s Trading Allowance. eBay account classification follows eBay’s own business seller rules.
Does registering as an eBay business seller automatically mean I owe tax?
Not automatically. eBay account classification and UK tax liability are separate questions. HMRC considers the nature of the activity, relevant income and the tax rules that apply to your circumstances.
Do eBay business sellers pay a final value fee?
Yes. Business sellers generally pay a category-based final value percentage plus a per-order fee, alongside the regulatory operating fee and any other applicable charges.
What is the current eBay business per-order fee?
The standard current fee is 30p for orders of £10 or less and 40p for orders above £10, although selected categories can have exceptions.
What is eBay’s regulatory operating fee?
eBay currently charges UK business sellers a regulatory operating fee of 0.35% of the total sale amount.
Do I need to add VAT to eBay business seller fees?
eBay states that the fees displayed on its UK business seller fee page are exclusive of VAT. Use the complete applicable charge when calculating your actual margin.
Who pays eBay’s Buyer Protection fee?
For qualifying purchases from UK private sellers, the buyer pays the Buyer Protection fee to eBay. Business listings include Buyer Protection without that separate buyer charge.
Does the Buyer Protection fee appear separately at checkout?
eBay says UK buyers see the total item price with Buyer Protection included. Sellers see the underlying seller price without the Buyer Protection component.
Can private eBay sellers have a Shop?
Yes. eBay currently offers a UK private Shop subscription for £19.99 per month, increasing the private monthly free-listing allowance from 300 to 400.
Do business sellers need an eBay Shop?
No. An eBay Shop is optional. Business sellers can sell without one, but Shop subscriptions can provide listing allowances, lower additional listing charges and other selling tools.
Can I have a private account and a business account?
eBay allows multiple accounts as long as each uses a different email address and username and the accounts are not being used to avoid restrictions or policy consequences.
Can I change a private eBay account into a business account?
Yes. eBay provides an account-upgrade process through Account settings. Once upgraded to a business account, eBay says the account cannot be reverted to a personal account.
What happens to my existing listings after switching to business?
eBay states that existing listings which sell after the account changes from private to business are subject to the business seller fee structure.
Choose Your eBay Account From the Activity, Not the Fee
The current fee gap between private and business selling makes it tempting to start the decision with cost.
That is the wrong starting point.
A genuine private seller clearing personal possessions can use the private selling structure that eBay currently provides.
A reseller who deliberately buys inventory for profit is carrying out fundamentally different activity and eBay identifies that type of seller as a business seller.
The correct order is:
Intent → Activity → Account → Fees.
Then check HMRC separately.
That keeps account compliance, fee planning and tax obligations in the right order instead of mixing three different rules into one threshold.
Calculate Your eBay Fees and Profit Before You List
Use the SellerStack eBay Fee & Profit Calculator to estimate marketplace costs, selling profit, margin and ROI using the numbers from your own product.
Open eBay Fee & Profit Calculator →Official Sources and Important Information
The account rules, fees and explanations in this guide were reviewed against current eBay UK and HMRC information, including:
- eBay UK — Business Accounts
- eBay UK — Business Seller Policy
- eBay UK — Fees for Private Sellers
- eBay UK — Fees for Business Sellers
- eBay UK — Buyer Protection Fee
- eBay UK — eBay Shop Subscriptions
- eBay UK — Creating and Changing Account Type
- eBay UK — Multiple Accounts Policy
- HMRC — Income From Online Platforms
- HMRC — Selling Goods or Services on a Digital Platform
eBay Account & Fee Accuracy & Important Information
Last reviewed: October 2026.
eBay seller fees, Buyer Protection charges, listing allowances, Shop subscriptions, advertising rules, account requirements and marketplace policies can change.
SellerStack reviews this content periodically, but you should check current eBay information and your seller account before making an important account, pricing or business decision.
HMRC rules and thresholds can also change. eBay account status does not by itself determine whether a particular activity is trading or whether tax is due.
This guide explains general principles for UK online sellers and is not personalised legal, tax or accounting advice.
SellerStack is independent and is not affiliated with or endorsed by eBay or HMRC.
