eBay Turnover under £1000 trading allowance

rumouri

I have been selling items on eBay as a private seller for a long time with low trading record, mostly used unwanted personal items. As I have sold a few items this year that reached the 30+ items and £1800 threhold - a used bicycle, that eBay need share my NI record and will notify HMRC. I am expecting a letter.

For what I'd like to know, is what actually counts towards that £1000 Trading allowance? I have a NET earning figure from eBay which is the money goes into my bank account, how about eBay buyer protection fee and the Simple Delivery as these are not collected by me, does it counts towards my £1000k trading allowance.

Looking forward to hearing your advice.

Spoonie_Turtle

The trading allowance is for items you have bought or made to sell. 

What towards it is gross receipts in a tax year, it would include all income you receive including postage and fees (although fees no longer applicable for private sellers; postage would count if you get paid and then buy the label, but not if buyer pays and you never see the money).