The tax year runs April to April.
The new year starts in January for everything else.
Are you asking about the limit on items you can sell before Ebay report your sales to HMRC?
That year is January to December.
"There are two ways to be fooled. One is to believe what isn't true; the other is to refuse to believe what is true.”
Søren Kierkegaard, Danish philosopher (1813 - 1855)
