They are asking everybody who has reached the applicable thresholds for this information. That is 30 items sold or items sold for £1700 January to December 2024.
It is at the request of HMRC not an Ebay choice/decision.
This is from HMRC website - I have cut bits out to shorten it but the link is at the bottom.
What you need to report
As a reporting platform operator, you need to tell HMRC about reportable sellers.
You will need to:
- collect information about sellers on your platform
- collect information about any property listed on your platform (if applicable)
- verify the information collected (known as ‘due diligence’)
- identify reportable sellers
- report information to HMRC
For all sellers, you need to report:
- the country the seller lives in
- the total amount paid to the seller for the reporting year
- the number of transactions the seller received payment for
- any fees, commissions, or taxes you have withheld or charged
- bank account details to which amounts were paid — if available
If the account details are different from the seller’s details, give the name of the account holder and other identifying details about them, like address and date of birth.
For individual sellers
You need to report their:
- full name
- home address
- date of birth
- National Insurance number if they live in the UK — if they live outside the UK, the tax identification number and the country where it was issued
- other tax identification numbers (like a VAT number) and where they were issued — if available
https://www.gov.uk/guidance/reporting-rules-for-digital-platforms
"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)
