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New eBay Research Reveals Widespread Confusion About Tax Rules for Online Sellers

Press Release

  • One in three sellers mistakenly think they’ll be taxed for selling their second-hand items online.

  • Confusion over tax rules has led nearly half of online sellers to cut back, even though most sellers owe no extra tax.

  • The survey also highlights how reduced online sales are pushing some to take on extra work shifts or rely on food banks to make ends meet. 

Today, eBay launches new data that shows the extent and impact of misinformation around tax reporting for online sellers. In January 2024, Digital Sales Reporting advice outlined that online platforms are now required to share details of accounts with HMRC if they have at least 30 transactions or have sales of around £1,700 or more annually. Quickly, this became known as the “side hustle tax”, with confusion around who falls into this bracket prompting one in three online sellers to move away from listing their own second-hand items online.

In a cost-of-living crisis, making extra money is the key driver for those selling personal items online, with more than half of sellers (56%) reporting this as their primary motivation. And three quarters (76%) of those polled make less than £150 a year from selling online, so they are not impacted by the change in the rules. 

“eBay is complying fully with the new reporting rules in the UK and elsewhere. However, there has been a lot of confusion and misreporting about the new rules. As HMRC has said, there is no new tax liability here, no new ‘side hustle’ tax. And consumers who are simply selling unwanted possessions are unlikely to have to pay any tax at all,” said Eve Williams, General Manager of eBay UK. “Nearly a quarter of UK households are sitting on unwanted items worth more than £500, and these adults sitting on ‘cash in the attic’ should not be deterred from selling online. Now that it’s free to sell on eBay*, this is not just a great way of making some extra money – it’s also good for the environment as these items would otherwise end up in landfill.”

Misconceptions are rife among sellers

But misconceptions are common among online sellers, with two in five believing that they would be subject to tax for selling second-hand goods online. When asked about the specifics, almost six in 10 were unaware that sellers are only reported if they hit 30 transactions or more or have sales of around £1,700 or more. Of those who previously indicated they were aware of the rules, 29% were unaware of the specifics.

The negative impacts are huge

The knock-on impact has been huge. One in three online sellers say they are already selling less than they previously had been. The majority of those selling less (64% of those who have ever sold online, rising to 68% of those who sell regularly) have been negatively impacted in at least one way. 

These negative effects range from overall decreases in income to extra shifts at work. Given that three quarters (76%) make less than £150 annually from selling online and would not be impacted by the change in the rules, the detrimental effects could be avoided.

The desire to sell online remains

This does not stop the desire to sell online. More than half of UK adults (55%) would be more likely to sell online if they knew they wouldn’t have to pay tax on earnings from selling personal items. And more than a third (37%) of those who have never sold their personal items online would be more likely to do so if they knew they wouldn’t be taxed on their earnings.

The impact of selling online offers environmental as well as financial benefits. 78% of online sellers agree that selling personal items online is environmentally responsible, and over three quarters (76%) of online sellers agree that selling personal items online is important to keep items out of landfill. 

When probed about the negative impact of not having extra money from selling clothes online, UK adults reported the following:

  • “We are having to use food banks much more often now”

  • “As a pensioner it has been a big loss towards an annual holiday or big electricity bill”

  • “I will be selling less on the internet now and struggling more to make ends meet. This means no holidays, no newer car, no restaurants, pubs or other little luxuries that I was saving up towards previously.”

  • “I’ve had to stop doing it due to the new tax law. It just wouldn't be worth it”

  • “I [am…] unlikely to sell items again with the new rules”

  • “I'm taking fewer holidays and eating less”

*excluding vehicle listings

HM Revenue and Customs (HMRC) has produced guidance for those selling goods or services on a digital platform. Visit GOV.UK to find out more.

About this research:

This research was commissioned by eBay and carried out by Portland Communications through an online survey. The survey was conducted between August 16th and 21st, among 2,009 members of the UK public. Participants were sourced from an online panel provider, who are incentivised for their time. The study focused on exploring people's attitudes and behaviours related to buying and selling personal items online.