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@henley-theatre-services wrote:

I think you are missing the point this applies to everyone and ebay are now obliged to forward to HMRC anyone who sells more than £1,000 worth of items.

 

 

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You are confusing the trading allowance with the OECD's digital sales reporting thresholds. eBay is obliged to report a seller's sales to HMRC and request a tax identification number (NINO, UTR or CRN) once a seller has sold 30 items or more than ~£1,700 in a calendar year. Those thresholds have absolutely nothing to do with anyone's tax liability nor do they affect anyone's tax position.