same rules as elsewhere despite way too many people thinking that they can ignore them because it's online and somehow different to the normal world. (Guess whose been explaining this self same thing to someone today and almost getting to the stage of bouncing their head off my desk as they refused to hear any words that suggested that he actually has to pay tax!).
Actually, on this subject HMRC are now really keen on Ebay traders (and also people offering tutoring services) as people have been making a lot of money out of it and often paying virtually no tax.
There's not a lot out there about online auctions and HMRC seem espechially quiet saying as it's something that they are pursueing vigorously. However, you may find these pages useful :
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
If you are the occasional seller just looking to get rid of some stuff in your house then there is no tax or VAT implications.
However if you are trading (that is buying goods with the intention of reselling them at a profit) then you are subject to the normal rules regarding income tax and VAT.
