Tax on reselling PCs and electronics in the UK
Selling your own old things is not taxed as income. Buying things in order to sell them for a profit is trading — and that is what flipping is. This is a plain summary, not tax advice; check gov.uk or an accountant for your situation.
By Artem Kulyk, founder of PathAu · Updated 27 October 2026 · Numbers from PathAu's own data, refreshed daily
The £1,000 trading allowance
If your total trading income (sales, not profit) is £1,000 or less in a tax year, you usually don't need to tell HMRC or pay tax on it. Above £1,000 you register for Self Assessment and either deduct the £1,000 allowance or your actual costs — whichever is better.
What platforms report to HMRC
Since 1 January 2024, online platforms such as eBay report sellers to HMRC once they sell 30 or more items, or about £1,700 or more, in a calendar year. A report does not by itself mean you owe tax — selling your own possessions is still not income — but HMRC can match it against your return.
Keep records
Keep what you paid, what you sold for, fees and postage for every item. PathAu's inventory keeps the buy price for you when you tap "Bought it" and works out your real profit when you add what you sold for.
Official guidance: trading allowance, selling through online platforms.
Questions
Do I pay tax on flipping PCs in the UK?
Buying to resell for profit is trading. If your trading income is £1,000 or less a year the trading allowance usually covers it; above that you register for Self Assessment.
Does eBay report my sales to HMRC?
Yes, once you sell 30 or more items or about £1,700 or more in a calendar year (rules in force since 1 January 2024). The report alone does not mean you owe tax.