VAT, HMRC rules and eBay UK specifics for sellers based in the United Kingdom.
eBay UK sellers can post with Royal Mail, with couriers such as DPD, Evri, Parcelforce, Yodel and InPost, or buy labels through eBay. The right choice balances cost, speed, tracking and cover for loss. Tracked services matter because eBay judges late delivery using carrier scans, and as a business seller the parcel is your responsibility until it arrives.
On eBay UK you need a business account if you buy items to resell, make items to sell or buy items for your business. A private account is for selling your own belongings. Business sellers must show contact details and a returns policy, and pay business fees, while private sellers keep fee benefits.
Allowable expenses for eBay sellers are costs incurred wholly for the business, such as stock you sell, eBay and payment fees, postage, packaging, software and a fair share of costs like your phone or home. Personal spending is not allowable. Claiming the right expenses lowers your taxable profit, so keep evidence for every cost.
