Does Amazon Report Your Sales to HMRC? Digital Platform Rules Explained

Yes. Under the UK reporting rules for digital platforms, marketplaces such as Amazon collect seller details and report sellers' income to HMRC every year. Being reported does not mean you owe tax, but it does mean HMRC can see your sales.

By Method FBA · Updated 27 October 2026

The short answer

The UK reporting rules for digital platforms started on 1 January 2024. Platforms collect information about sellers for each calendar year and report it to HMRC by the following 31 January. You are not reported if you make fewer than 30 sales of goods in the calendar year and receive less than €2,000 (about £1,700) for them. Anyone selling stock on Amazon as a business will normally be above that.

What the rules are

The reporting rules for digital platforms are the UK's version of an international standard. Online marketplaces that let people sell goods or services must collect information about their sellers, check it, and send it to HMRC once a year. The first reporting period ran from 1 January to 31 December 2024, with reports due by 31 January 2025. The same pattern repeats every year.

What Amazon collects from you

According to HMRC's guidance for sellers, platforms collect:

For individuals: full name, address, date of birth and a tax identification number. For UK individuals that is your National Insurance number.
For businesses: legal name, main address and tax identification number.
Details of the income you received through the platform.

This is why Seller Central may ask you to confirm or update your tax details. Keep them accurate.

Who is not reported

Sellers of goods are excluded if, in a calendar year, they make fewer than 30 sales and receive less than €2,000 (about £1,700). Both conditions have to be met. Make 30 sales of £1 each and you are still reported. This exclusion is for goods only; it does not apply to services.

You get a copy of what is reported

Platforms must give you a copy of the information they send to HMRC. HMRC's guidance says the report shows your earnings for the year after fees, commission and any taxes deducted, broken down by quarter. Keep it with your records. It is a useful cross-check, but it is not your accounts.

Watch the dates

Platform reports run on the calendar year (January to December). Self Assessment runs on the tax year (6 April to 5 April). The figures will not line up with your tax return, and they will not include your costs. Do not copy them straight onto a return.

Does being reported mean you owe tax?

No. HMRC is explicit that a platform reporting your details does not automatically mean you owe tax. Selling unwanted personal belongings is unlikely to be taxable. Buying stock to resell at a profit on Amazon is different: that is normally trading, and trading income is taxable.

The key thresholds from gov.uk:

£1,000 trading allowance. If your gross trading income in a tax year is £1,000 or less, you generally do not need to tell HMRC. If you use the allowance, you cannot also deduct your actual expenses.
Over £1,000 gross trading income in a tax year: you must register for Self Assessment, by 5 October after the end of that tax year.
£90,000 VAT threshold on a rolling 12-month basis, with separate rules for sellers established outside the UK. See our VAT registration guide.

Note that the trading allowance and Self Assessment thresholds use gross income (your sales), not profit. A seller with £8,000 of sales and £7,500 of costs still has gross trading income well above £1,000.

What to do now

Check your tax details in Seller Central are correct and match HMRC's records.
Download your monthly settlement and transaction reports and keep them. They are your evidence of sales, fees and refunds.
Keep purchase invoices for every unit of stock. Without them you cannot prove your costs, and Amazon may ask for them anyway.
Register for Self Assessment if your gross trading income passed £1,000 in a tax year and you have not already.
If you have under-declared in earlier years, HMRC runs a digital disclosure service for putting it right. Speak to an accountant first. Our guide to the best UK accountants for Amazon sellers covers what to look for.

Choosing how to trade matters too: see sole trader or limited company for Amazon FBA. The record-keeping routine is part of the £29 Amazon FBA Playbook, and the free UK FBA Starter Framework lists the registration steps in order.

Sources

HMRC, Selling goods or services on a digital platform, last updated 22 September 2025. HMRC, Reporting rules for digital platforms, last updated 21 July 2026. HMRC internal manual IEIM900100: Commencement. GOV.UK, Tax-free allowances on property and trading income. GOV.UK, VAT registration: when to register. All reviewed 27 October 2026. This is general information, not tax advice.