Thanks but I stand by the detailed posts I have already put up.

In terms of @lucy_farmer  you are correct, but I was discussing the seller account that she was posting from. I also have multiple accounts but only one Limited company.

In terms of personally owned items I think we have beaten that to death. If you are selling a single item, we agree, but we talked about someone selling 37 bottles of sun tan lotion. The sun tan lotion may be a personal item and HMRC may agree that they are not a business, but if I was that seller I wouldnt be taking that risk.

What I said over and over again is that it is simpler to do a self assessment than to suffer an inspection. I said that if HMRC were to look at some personal selling accounts then they might reasonably assume they are businesses. If they assume that and send you an assessment, I said it is much harder to come up with the information after that than it is to do a self assessment in the first place. 

The question on this thread was is eBay dead. I say no, but now that NI numbers are going in to HMRC I personally think that a lot of assessments will be going out. I never mentioned CGT but I think if your eBay account looks like a business to the public, then HMRC are reasonably entitled to believe it is. 

If you dont have a purchase receipt because you got something 50 years ago, means the cost was around zero anyway for tax purposes - but you can argue that with them.

Not scaremongering, a little thought about what is coming next is all I suggest. If you are confident in your activities on eBay there is really nothing to worry about. As I said before, up to you.