In today’s digital economy, individuals increasingly use online platforms such as eBay, Vinted and Depop to supplement their income. What often starts as a hobby or a means of clearing out unwanted items can evolve, sometimes unintentionally, into an activity HMRC deems to be a taxable trade.

Once certain thresholds are met, taxpayers may find themselves the subject of an HMRC enquiry, sometimes many years after the activity began.