"......... it should be hmrc contacting sellers not the seller giving over personal information to ebay let hmrc do their job not ebay so if you go over the sales limit let hmrc contact the sellers directly and guide them through to be compliant" - It is a seller's responsibility to ensure they are selling in compliance with the law; whether it be Tax laws, Consumer Rights laws, or Unfair Trading Practices. All information to this effect is readily available on government websites for those buying, making or restoring to sell.
It would not be practical for HMRC to be contacting every digital platform every time a member went over the reporting guidelines and contacting that member. There is no need as the submission of the relevant Tax Identification Number via a digital platform enables all the work to be completed in seconds by HMRC's Connect software which will consolidate the information related to an individual seller from any and all platforms on which they are active in any OECD country.
Only when the figures meet whatever algorithms HMRC have set would an HMRC official have to get involved, and then only after a 'nudge' letter had been forwarded and responded to ...... or not.
