HMRC has launched a campaign to target people who sell goods and services online for profit.
The campaign is aimed at people using online marketplaces (HMRC calls this e-marketplaces) to buy, sell or swap goods for a profit. You are at a risk to be investigated if it is suspected that you may not be paying tax on this income.
How to work out if you are trading
A website with questions and answers have been set up to help people decide if their activity is classed as an online trading. You can get preferential terms if you come forward before 14 June 2012. The website is here: http://www.hmrc.gov.uk/campaigns/emarket.htm