Platform reporting: what eBay, Vinted and Airbnb tell HMRC

Online platforms such as eBay, Vinted, Etsy and Airbnb tell HMRC who you are and how much you earned through them each calendar year. The rules started on 1 January 2024, and the first reports reached HMRC by 31 January 2025. A report is not a tax bill: whether you owe tax depends on whether you are trading, letting property or making a gain, not on the platform’s report.

What is digital platform reporting?

Digital platform reporting is a UK law that makes online marketplaces collect and verify seller details and send them to HMRC once a year. It comes from the OECD’s model reporting rules and is set out in The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (SI 2023/817).

HMRC’s guidance for platform operators, updated on 21 July 2026, says a platform is covered if it connects sellers with customers and knows, or can easily work out, what sellers are paid. Its examples are a clothes trading app, a home rental website and a taxi booking platform. Sites that only advertise, only redirect users or only process payments are not covered.

What do platforms tell HMRC?

Platforms send your identity details and your income from sales on that platform. HMRC’s guidance for sellers lists what you must give the platform:

The report shows your yearly total after fees, commission and taxes the platform deducted, split into quarters. HMRC can also share it with the tax authority of another country that follows the same rules.

Who is not reported?

Small sellers of goods are left out. You are not reported if you make fewer than 30 sales of goods in a calendar year and receive €2,000 or less, which HMRC puts at about £1,700.

That exclusion is narrow. HMRC says it does not apply to:

• services, such as tutoring, cleaning, deliveries or driving
• rental of transport, such as car sharing
• rental of property, such as holiday lets and rooms on Airbnb

So a Vinted seller with 25 sales of £1,500 is not reported, but an Airbnb host who lets a room for one weekend is.

When does the report go to HMRC?

Platforms report each calendar year by 31 January of the following year. Sales from 1 January to 31 December 2025 were due with HMRC by 31 January 2026, and 2026 sales are due by 31 January 2027.

Platforms must give you a copy of what they sent. Note the mismatch: the report covers a calendar year, but your tax return covers the tax year from 6 April to 5 April. You cannot copy the platform figure straight onto your return. Use your own records, then use the platform statement as a check.

Do I owe tax because I was reported?

No, not automatically. HMRC’s press release of 4 December 2024 quoted Angela MacDonald, Deputy Chief Executive: “if you are not trading and just occasionally sell unwanted items online, there is no tax due.”

Whether you owe tax depends on what you were doing.

• If you sold your own unwanted possessions, there is usually no Income Tax. Capital Gains Tax can arise on a single item, or a set, sold for more than £6,000, according to HMRC’s selling online guidance.
• If you bought goods to resell, or made items to sell, that is usually trading. Tell HMRC if your gross trading income is over £1,000 in the tax year.
• If you provided services through an app, that is also trading income and the same £1,000 test applies.
• If you let property or a room, the separate £1,000 property allowance applies, or the Rent a Room Scheme for a room in your own home.

The trading allowance rises to £3,000 from 6 April 2027. See trading allowance triples to £3,000 and our full Self Assessment thresholds table.

What happens if a platform gets it wrong?

Penalties under SI 2023/817 fall on platforms, not on sellers. The regulations allow HMRC to charge up to £5,000 for a late report, plus up to £600 a day after a notice, and £100 per seller for an inaccurate or incomplete report.

The guidance for sellers does not set a penalty for a seller who refuses to give details. Platforms can, however, act under their own terms, so expect reminders and possible account restrictions if you ignore requests.

What to do now

1. Check the statement. Look for the platform’s copy of its report for 2025, sent around January 2026. Check the name, address and NI number are right.
2. Decide what kind of seller you are. Use the bullet list above, or our guide to selling on Vinted, eBay or Etsy.
3. Add up all trading income for the tax year. Combine every platform plus any offline sales, before expenses.
4. Register if needed. If you crossed £1,000 in 2025-26 and have not registered, do it now and file by 31 January 2027.
5. Correct past years. If earlier income went unreported, put it right before HMRC writes to you. Our guide to HMRC nudge letters explains what these letters ask.

Frequently asked questions

Does Vinted report to HMRC?

Yes. Vinted is a digital platform under the UK rules, so it reports sellers who make 30 or more sales of goods, or receive more than €2,000, in a calendar year.

Does Airbnb report my income to HMRC?

Yes, whatever you earn. The 30 sales and €2,000 exclusion does not apply to property rentals, so every host is reported.

Will I get a tax bill because eBay reported me?

No. A report gives HMRC information; it does not create tax. You only owe tax if you are trading, letting property above the allowances or making a taxable gain.

Can I use the platform’s figure on my tax return?

Not directly. The report covers a calendar year, while the tax return covers 6 April to 5 April, so work from your own records and use the statement as a check.

What details does a platform need from me?

Individuals give their full name, home address, date of birth and National Insurance number. Property hosts also give the address of each property they let.