Universal credit self employed


I’m wondering if anyone can help regarding being self employed and reporting earnings to Universal Credit
Can anyone clarify if, for the income it’s the money that goes into your account (from Etsy/Ebay) or the gross sales figure before Etsy remove the fees/shipping etc) 
I.e do you write the gross sales figures then add the fees/shipping as expenses. Or is it the amount they actually pay into your bank then any expenses outside of Etsy (like packaging etc) 

I’ve read UC is calculated on a cash in cash out basis but still unsure. 

Thanks in advance 


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