28/10/2026
Today's Budget announced that from 1 October 2027, Amazon, eBay and other online marketplaces will collect VAT on sales by UK businesses that are VAT-registered or sell more than ÂŁ90,000 a year on one platform.
If you are not VAT-registered, the ÂŁ90,000 is counted separately for each platform. Second-hand goods, personal sales of your own belongings and sales to other businesses are excluded.
Also from 6 April 2027, the trading allowance goes up from ÂŁ1,000 to ÂŁ3,000. If your gross trading income is ÂŁ3,000 or less, you will not need to report it through Self Assessment.
The Budget also raised the approved mileage rate for cars and vans to 55p a mile for the first 10,000 business miles, effective from 6 April 2026.
Full guide in the first comment.