An eBay seller must register as a business if, for example, they sell items they have bought to resell, they make items in order to sell them, or if they buy items for their business.
Now, looking at the items you have for sale, it looks as if this would apply to you - that you are selling items you have bought to resell.
If so, then UK trading laws say you are already trading as a business - even if it's a tiny business, or not full-time, or doesn't make much money. In practice, the only way you can meet the UK trading laws on eBay, is by registering as a business seller with eBay. This takes care of your basic legal obligations as a business - like telling customers your trading address, and telling them they've got a legal right to return the trainers (or whatever) if they don't fit.
Also, and separately, UK tax laws say you need to declare your business earnings to HMRC, if your online takings are more than (I think) £1000 a year, so you can pay tax on your profits if you need to. This hasn't changed. But what has changed, is that the law/regulations now mean that eBay has to tell HMRC about how much you're earning. So HMRC will know how much you've sold on eBay, and - if they want to - HMRC can easily send you a tax bill.
I'm not saying they will - but if they do, they'll tell you how much they think you owe them in back taxes, and basically, it will be up to you to disprove it by providing accounts, and receipts for your business costs and expenses. You might also be fined for not declaring your earnings in previous tax years - if this applies to you, which obviously I've no idea whether it does.
So you've got two problems, if you are running what HMRC would call a business - one, decide whether to carry on, and two, sort things out with the tax office.
Give it some thought before deciding what to do - if your business is actually doing well, it might be better to come clean and carry on!
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