It goes without saying why the Christmas items aren't selling at the moment, and for your other new items you have bought to resell you need to list them on a business account to inspire buyer confidence.
A private seller is one who is just selling off their own personal items such clothes from their wardrobe, bits from their loft/garage etc.
A Business seller is someone who buys or makes items to sell on. They need to be registered as a business to meet the requirements of UK law. They need to declare income to HMRC once they reach £1,000 worth of sales (eBay will be providing HMRC with your details anyway so it's vital to keep correct accounts for your tax return). You can obviously offset more expenses as a business seller, but can't offset any at all as a private one.
To correctly register as a business seller simply go to your Personal Information in your account and to the right of Account Type, which will be showing as 'Individual' you'll see an Edit option.
https://accountsettings.ebay.co.uk/profile
This doesn't affect your feedback profile or any current listings, it merely upgrades your account so that you're compliant with current consumer and eBay policy. I'd upgrade this existing one (as it has some feedback) to a business account.
Then create a new private account to list your personal items on. Just sign up again with the same details but a different email address (each eBay account requires its own unique email address).
https://www.ebay.co.uk/help/account/signing-ebay-account/signing-ebay-account?id=4191&st=3&pos=5&que...
So much easier for accounting then.
