Do I Pay Tax Selling Pokémon Cards in the UK?

Do I pay tax on selling my own Pokémon cards?

Usually not. Gov.uk says: "You're unlikely to pay tax if you sell personal items from your home, like contents of a loft or garage." If you are selling cards you collected for yourself, at no particular profit motive, this is normally private selling, not trading. The exception is a single card or set sold for £6,000 or more, which can fall under Capital Gains Tax.

HMRC's online-platform guidance makes the same point: if you are "selling personal possessions you probably do not have to pay Income Tax on these", and clearing out unwanted items is "unlikely" to need reporting.

When does selling Pokémon cards count as trading?

Selling is likely to be trading when you buy cards or sealed product in order to sell them at a profit. Gov.uk puts it plainly: "If you buy or make goods to sell at a profit, you're likely to be trading and will have to pay tax on your profits." Buying ETBs on release day to resell, or buying collections to split and sell, are the obvious examples.

HMRC decides borderline cases using nine "badges of trade" from its Business Income Manual. No single badge settles it; HMRC looks at the whole picture.

eBay applies a similar test to its accounts: its business seller policy says you must register as a business seller if, for example, you "sell items [you] have bought to resell". Our eBay selling guide covers what that means for fees and buyers' rights.

What is the £1,000 trading allowance?

The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income. If your gross trading income (before expenses) is £1,000 or less in a tax year, you generally do not need to tell HMRC about it, though you should keep records. If it is more than £1,000, you must register for Self Assessment.

• It is gross income, not profit. £1,000 of card sales counts as £1,000, even if the cards cost you £900.
• Allowance or expenses, not both. You can deduct the £1,000 allowance from your income instead of your actual costs. If your costs are higher than the allowance, claiming expenses is usually better.
• The tax year runs from 6 April to 5 April.
• Registration deadline: gov.uk says to register by 5 October after the end of the tax year you need to report. For the 2025 to 2026 tax year, that was 5 October 2026.

Do eBay and Vinted report my sales to HMRC?

Yes, if you pass a threshold. Since 1 January 2024, online platforms collect sellers' details and report their income to HMRC. Your details are not reported if you make fewer than 30 sales of goods in a calendar year and receive less than 2,000 euros (about £1,700) for them. Platforms must give you a copy of what they report.

A report is information, not a tax bill. Gov.uk says it "does not automatically mean that you owe tax". Equally, staying under the reporting threshold does not make trading income tax-free: if you are trading and your income is over £1,000, you must still tell HMRC even if no platform reports you.

Does Capital Gains Tax apply to Pokémon cards?

It can, if you are not trading and you sell a personal possession for £6,000 or more. Gov.uk lists "sets of things, like matching vases or chessmen" as items to which the rule also applies. Below £6,000 there is no Capital Gains Tax on a personal possession. Above it, your gain is usually the difference between what you paid and what you sold it for.

• Marginal relief: for a possession sold for more than £6,000, gov.uk says to subtract £6,000 from the sale price, multiply by 1.667, and use the lower of that figure and your actual gain.
• Sets: "If you sell all or part of a set to the same person for less than £6,000, you will not pay tax." Selling parts of a set to different people is judged part by part. Whether a group of cards counts as a "set" for this rule is a question to check with HMRC or an adviser.
• Annual allowance: gov.uk gives the Capital Gains tax-free allowance as £3,000.
• Rates from 6 April 2026: 18% on gains within the basic rate band, 24% above it.
• Losses: you can claim a loss on a possession sold for under £6,000, working it out as if you had sold it for £6,000.

What records should I keep?

Keep a simple record of what you paid for each card or product, what you sold it for, the date, and the fees and postage. HMRC asks people using the trading allowance to keep records of their income, and if you are ever asked about platform reports, records showing that you sold personal items at a loss, or bought to collect, are your evidence.

1. 1.

   Keep purchase evidence

   Order confirmations, receipts and photos of cards when you bought them.

2. 2.

   Export your sales

   eBay, Vinted and Cardmarket all let you view or download your sales history. Save a copy each tax year.

3. 3.

   Separate collecting from selling

   If you both collect and trade, keep the two apart so it is clear which cards were bought to sell.

4. 4.

   Check the copy the platform sends

   If a platform reports you, it must give you a copy. Check it against your own records.

Does selling to a shop change anything?

The tax rules are the same whoever buys your cards: what matters is whether you are selling personal possessions or trading. Selling a collection to a shop in one go is a common way to clear cards you no longer want. If you would like an offer from us, see sell your cards. Our selling guide compares eBay, Cardmarket, Vinted and shop buylists, and our postage guide covers sending cards safely.

If you are buying rather than selling, you can browse our single cards and graded cards.