HMRC digital report not generated?

[happyshoppertrading]

I have two eBay accounts. One business and one personal. Both created pre-2024.

As far as I can tell, January 2026 is the first year eBay would have generated an HMRC report for both accounts (given their age/use) from 2025, but no reports have been generated. Although this wouldn't need to be declared until 2027 (as my 25/26 trading year), should I still expect to see a report? Or could it be generated as late as January 31st?

[the_book_seekers]

I've just checked my account and ebay hasn't generated a report for me as yet. I seem to remember ebay saying we'd be sent a notification once they had, but I stand to be corrected on this.

[the_book_seekers]

I've received a message this evening to say my Digital Sales report is available. I've downloaded a copy and

it runs from Jan 1st to December 31st 2025 and isn't easily compared to self assessment figures which was expected. The figures are presented a quarterly rather than monthly which will isn't really helpful either.

[honeymonster007]

It follows the American tax year. It should really be generated in April for the UK.

[cosmic_unicorn]

I've just received mine this morning (31st January).   A bit late to be any use for me.  I always do my tax return and pay my tax mid-January.

There's no useable data on it.  Quarterly is useless to us in the UK as our tax year runs from 6th April to 5th April.

I'm not sure how useful it would be for HMRC either except as a very rough guide and to highlight anyone who isn't declaring their eBay earnings. 

The report may be helpful across the pond as the US tax year runs from 1st January to 31st December and needs to be filed by 15th April.

[jckl1957]

I downloaded mine this morning.

It relates to 2025 - it is the calendar year rather than the UK tax year - and, importantly I think for private sellers, shows the figures that will be sent to HMRC.

It probably won't be very useful for business sellers - but they should be keeping accounts and completing tax returns anyway.

From my point of view, it is useful for private sellers who can look at the report and ask if HMRC will be interested in their sales.

[jow1995]

 There will be many "private sellers" not too happy on opening this report this morning for sure.

[caf_uk]

Not that it concerns me but the 'total transaction amount' should really be minus any postage purchased by the seller......

[jckl1957]

How could Ebay do that for every seller?

I believe that the postage amount is deducted if you buy your postage through Ebay.  (I am not certain about this and have not got time to check at the moment.)

However, I always buy postage direct from the Post Office - either a LL stamp or a label.  The amount I charge for postage is shown on my listings but includes a small amount for packaging.  (A lot of my items are small and under £20 so exempt from Simple Delivery.)

If I was trading, I would qualify for the UK trading allowance but as I am not, I don't.  So, Ebay accurately report the total for my sales - including what I have charged and been paid for P&P.

If I was trading and completed a tax return, then I could and would make a deduction for postage costs incurred.

[jonatjonatjonat]

Time to Leave Post this morning for example.

[papso22]

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@caf_uk wrote:

Not that it concerns me but the 'total transaction amount' should really be minus any postage purchased by the seller......

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Why?  Postage is a cost paid out of sales, it's the sales figure HMRC is interested in.

[jckl1957]

I have already seen one.

[papso22 · Accepted solution]

I believe that all the other 30 odd countries signed up to receive this data have calender tax years, so the UK was outnumbered when the decision on date range was made.

[gemini-project]

Got mine this morning which is useless to a business, it wouldn't match my tax return anyway as its only makes up part of my sales.

Designed to catch out the private sellers not submitting a tax return when they should be. which is the point of it.

[jckl1957]

That's a very wide generalisation.

Most private sellers don't need to submit a tax return for their Ebay sales even if they have gone over the '30 items/£1740' limits.

[the_book_seekers]

Having produced these figures surely ebay can set AI to analyzing them to help identify businesses on private accounts. 

[jckl1957]

Really, they don't need the figures though.

Sellers with dozens of new items, multiples of the same thing, food and home baked items, pre-sale listings etc. etc. are indicative of business sellers.

I really don't believe Ebay has the desire to identify and deal with business sellers.

The topic has been raised so often in the weekly chat with sellers stating they have reported businesses multiple times and nothing has been done.

I don't understand Ebay's reluctance to tackle this.  You would think they would want to collect fees.

[the_book_seekers]

It's just another means by which ebay could identify them and adds further weight to any decision made. But you're right, the will has to be there and its been sorely lacking.