If you make less than £1000 per annum PROFIT, on eBay, then you are below the tax threshold.
if you used things personally then sold them , no need to declare.
it doesn’t sound like you have a worry, but should have a separate business and personal ebay account and keep an excel spreadsheet of each item listed with details of whether you used it and for how long.
if HMRC have not queried you yet, you are probably ok anyway
the top line headings I would suggest in Excel are,,,, date of purchase, name of item, cost, date of sale, price sold , postage of item, e bay expenses, was item used by me for more than 1 week yes or no. PROFIT (sale price minus costs). Gap then annual profits for 2019, 2020 etc
it should be easy to do an annual account from this.
you will have your eBay sales online and I would suggest you go back to sales since April5th 2019 and our will get your annual profits.
these are only declarable if >£1000, for items that you have not used.
