https://community.ebay.co.uk/t5/Seller-Central/EBay-it-s-the-end-for-private-sellers/m-p/7787991#M708539 <BLOCKQUOTE><HR /><a href="https://community.ebay.co.uk/t5/user/viewprofilepage/user-id/11506858">@henley-theatre-services</a>&nbsp;wrote:<BR /><P>I just have no idea how they determine who is selling stock and who is selling personal items.</P><HR /></BLOCKQUOTE><P>HMRC's 'badges of trade' are listed on gov.uk, linked to below:</P><P><A href="https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim20205" target="_blank" rel="noopener">https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim20205</A></P> Wed, 26 Feb 2025 10:42:17 GMT the-layer-laboratory 2025-02-26T10:42:17Z