Deleted and new account HMRC reporting limits linked?

[si580023]

A few months ago I'd finally had enough of Ebay's changes and fees etc and now the new hmrc reporting,  and deleted my buying and selling account, however since then decided to give it another go with a new account mainly for buying though it occurred to me whether any sales on a new account will be 'totted up' with sales in the same year from the deleted account for the purposes of hmrc reporting limits?

[zed1015]

From my own experience the current answer is NO! unless you have registered your national insurance number with both.

[dch2112011]

HMRC have stated that they will be linking all online activities - How they could do this is uncertain unless they are all reported or they open an online compliance check against you - formerly known as an investigation.