UK eBay tax calculator 2026/27
Check the difference between selling personal belongings and running a resale trade.
How the eBay seller estimate works
This page separates an eBay clear-out from a resale business. For trading entries it starts with total customer receipts, then compares the trading allowance with platform fees, postage, stock and other allowable costs.
Rules checked
Read the checking method
What the result includes
- A personal-item or trading route
- Trading allowance compared with entered costs
- A digital-platform reporting prompt kept separate from tax liability
What to have ready
- eBay order and payout reports reconciled to gross sales
- Stock purchase, postage and packaging records
- Fees and refunds, without deducting them twice
Questions about eBay seller
Does a platform report mean tax is due?
No. Platform reporting gives HMRC information, but tax depends on whether there is taxable trading income or another chargeable gain.
Are losses on personal possessions deductible?
Selling ordinary personal items for less than they cost does not usually create a trading loss. Valuable chattels and items bought to resell can follow different rules.
About this estimate
Selling possessions you originally bought for personal use is not automatically a trade. HMRC considers the facts and intent.