@ossettmountainbiker wrote:
What personal seller details do eBay use to inform HMRC of total unit and or gross sales of private seller’s transactions?
Is it the seller’s name, N.I number, home address or the bank account that the receipts are paid into etc?
We aren't privy to that information but I'd say all of the above, certainly the NINO.
Your wife would need to open her own eBay account, and the bank account name must exactly match that of the eBay registered account holder. If she's not listing her own personal items (such as bits from her wardrobe), but is listing items that have been bought in to re-sell, then a business account will be required.
You've been trading on a private seller account, that should be a business account. HMRC will regard you as a business seller, and you can't offset any expenses as a private seller, which will likely be a problem.