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HMRC Reporting in 2026

Is it correct that in 2026 Ebay will be reporting only the previous calendar year's activity (2025) to HMRC if selling limits were exceeded?

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HMRC Reporting in 2026

Here's eBay's guidance on digital reporting, the criteria is 30 items or £1,740 after deducting fees, which is reached first.

 

https://www.ebay.co.uk/help/account/regulatory/sales-reporting/uk-digital-sales-reporting?id=5454&st...

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