Short answer: Since January 2024, most online selling and gig platforms must report seller data to HMRC under DAC7 rules. That includes Vinted, eBay, Etsy, Depop, Amazon, Airbnb, Uber, Deliveroo, Fiverr and Upwork. They report your name, address and gross earnings once your account passes 30 sales or about £1,735 a year. Being reported does not mean you owe tax; that depends on the £1,000 trading allowance.
If you sell or earn through an app, here is exactly who shares what with HMRC. General information for the UK, not personal tax advice.
Which platforms report to HMRC?
Under the DAC7 digital platform reporting rules, the platforms that share data with HMRC include:
- Marketplaces: eBay, Vinted, Etsy, Depop, Amazon, Gumtree-style marketplaces.
- Accommodation: Airbnb, Vrbo, Booking.com hosts.
- Ride and delivery: Uber, Bolt, Deliveroo, Just Eat couriers.
- Freelance and services: Fiverr, Upwork, PeoplePerHour, TaskRabbit-style apps.
What information do they report?
Platforms report your name, address, date of birth or business details, and your gross earnings or sales for the year, along with the number of transactions. HMRC matches this against your tax records. The rules are summarised by the Low Incomes Tax Reform Group.
When do they report you?
Reporting kicks in once your account passes 30 sales or roughly £1,735 (€2,000) in a calendar year. Below that, the platform generally does not report you, though your tax obligations still depend on whether you are trading.
Does being reported mean you owe tax?
No. Reporting is just data-sharing. You owe tax only if you are trading and your gross trading income tops the £1,000 trading allowance. Selling your own used items is not taxable however much you sell. See the 30-item rule explained.
What should you do?
Keep a simple record of your income and any business expenses across every platform you use. If your total trading income tops £1,000, register for Self Assessment. If you only sell personal belongings, you have nothing to declare. Good records make either case painless.
Frequently asked questions
Does Fiverr or Upwork report to HMRC?
Yes. Freelance platforms are covered by DAC7 and report your earnings once you pass the threshold. Freelance income is taxable above the £1,000 trading allowance.
Does Airbnb report to HMRC?
Yes. Accommodation platforms report host earnings. Different allowances apply to property income, so check the rules for your situation.
Can I be taxed twice because of reporting?
No. Reporting just gives HMRC the data; you are taxed once, on your actual taxable profit, the same as always.
General information, not tax advice. Confirm with GOV.UK. Related: do you pay tax on Vinted?