HMRC Compliant

How eBay Businesses Can Reduce Tax Liabilities and Stay HMRC Compliant

Published: 23 September 2025
11 min read

12 Tax Saving Strategies:

Business Structure
Mileage 45p
Home Office
Spouse Salary
Pensions
All Expenses

The thrill of seeing your eBay sales grow is fantastic. But with smart planning and knowledge of the rules, you can significantly lower your tax liability while staying fully compliant.

Tax calculation and financial management concept. Woman using laptop and calculator with digital tax icons, financial documents, currency, and government, representing tax filing, finance, accounting,

Many online sellers worry about getting things wrong with HMRC. The good news is that with some smart planning and knowledge of the rules, you can significantly lower your tax liability while keeping your business financially healthy and fully compliant.

12 Practical, HMRC-Approved Tax Saving Tips

1

Choose the Right Business Structure

Your business structure is the foundation of your tax planning. For eBay sellers, the two main options are:

Sole Trader

Simple to set up and run, with lower admin. Your profits are taxed at your personal income tax rates.

Limited Company

More complex but can be far more efficient for tax purposes, especially as your profits grow.

Key Decision Point: If your total income from all sources (e.g., your day job plus your eBay profits) pushes you over the £50,270 threshold for the higher rate of tax, trading as a limited company often makes sense.

This structure allows you to pay yourself an efficient mix of salary and dividends, which can result in a lower overall tax bill. An accountant can run the numbers to see which is best for you.

2

Open a Separate Business Bank Account

Mixing business and personal finances is a recipe for an accounting headache. Opening a dedicated bank account for your eBay business:

Makes it easy to track your eBay payouts and business spending

Massively simplifies preparing your annual accounts

Clearly demonstrates to HMRC that you are running a legitimate business

Tip: Many banks offer free business accounts for the first year, making this a simple and effective step.

3

Pay All Business Expenses from the Business Account

This is a golden rule of bookkeeping. Pay for everything business-related, from postage and packaging to new stock, directly from your business account. This creates an audit trail that is clean and easy to follow.

Top Tip:

If your business account is short on funds, transfer the money you need from your personal account first, then make the business payment from the business account. Avoid paying for business items with your personal card wherever possible.

4

Get Your Mobile Phone Bill Paid Tax Free

This is a fantastic perk for anyone trading as a limited company. If the mobile phone contract is in your company's name, the company can pay the entire bill as a tax-deductible expense.

HMRC allows one mobile phone per director, and there is no benefit-in-kind charge, even with personal use.

5

Claim Your Internet and Broadband Costs

You can't run an eBay business without the internet. As such, you can claim a portion of your home broadband costs as a business expense.

Sole Trader:

You must calculate a fair percentage for business use (e.g., 50%)

Limited Company:

You may be able to claim more or even have the contract in the company's name

6

Track and Claim Business Mileage

Those trips to the post office or a supplier add up! If you use your personal car for your eBay business, keep a simple log of your journeys (date, purpose, and miles) and claim the approved mileage allowance.

2025/26 Mileage Rates:

First 10,000 miles

45p

per mile

After 10,000 miles

25p

per mile

This rate covers fuel, insurance, and general wear and tear, so you don't have to track dozens of separate receipts.

7

Pay a Salary to Your Spouse or Partner

If your spouse or partner genuinely helps with the business (e.g., packing orders, managing listings, doing admin) and isn't using their full Personal Allowance (£12,570), you can pay them a salary.

The work must be real and the pay reasonable for the tasks performed.

This is a legitimate way to use their Personal Allowance, which is free from tax, and reduce the business's overall profit.

8

Claim for Business Travel and Subsistence

If you travel for your business, for example, to a trade fair to source new products or to meet a large supplier, you can claim the costs.

Public Transport

Business Mileage

Modest Meals

9

Claim for Using Your Home as an Office

For most eBay sellers, home is the centre of operations. You can claim for this. HMRC gives you two options:

Flat Rate (Simple)

Claim a fixed monthly amount depending on hours worked from home:

• 25-50 hours/month: £10

• 51-100 hours/month: £18

• 101+ hours/month: £26

Actual Costs (More Accurate)

Calculate a proportion of actual household bills based on space used:

• Mortgage interest/Rent

• Council tax

• Electricity & Gas

10

Make Tax-Efficient Pension Contributions

If your business is profitable, making personal or company pension contributions is one of the most effective tax saving strategies.

For limited company directors: Company contributions are a fully deductible business expense, reducing your Corporation Tax bill while you save for retirement.

Double benefit: Lower tax bill now + secure retirement later

11

Use Accounting Software and Keep Digital Records

Using cloud accounting software like QuickBooks, Xero, or FreeAgent is essential. It helps you track your sales and expenses in real time, see your profit at a glance, and stay organised.

With HMRC's Making Tax Digital for Income Tax on the horizon, getting your records digital now will save you a panic at the last minute.

12

Don't Forget All Your Allowable Expenses

Finally, make sure you claim for everything you're entitled to. Common tax-deductible expenses for eBay sellers include:

eBay, PayPal, Platform Fees

Packaging Materials

Postage & Courier Costs

Website & Software Subscriptions

Business Insurance

Training Courses

Accountancy Fees

Always remember the "wholly and exclusively" rule and keep your receipts.

Final Thoughts

Running a successful eBay business provides incredible freedom. By being proactive with your finances and using these HMRC-compliant tips, you can ensure you pay the right amount of tax, and not a penny more.

Need Help Setting Up Your eBay Business for Tax Efficiency?

Taxwise Accountancy offers expert advice and affordable accounting packages for online sellers across the UK. Let us help you maximise your tax savings while staying 100% HMRC compliant.

Expert eBay accounting • Tax efficiency • HMRC compliance

Quick Summary: 12 Tax Saving Strategies

Choose right business structure (Ltd vs sole trader)
Separate business bank account
Pay all expenses from business account
Mobile phone bill tax free (Ltd company)
Claim internet & broadband costs
Business mileage 45p (first 10k miles)
Pay spouse salary (use £12,570 allowance)
Claim business travel & subsistence
Home office costs (£10-£26 flat rate)
Tax-efficient pension contributions
Use accounting software (MTD ready)
Claim ALL allowable expenses