The UK’s HM Revenue & Customs is preparing a new wave of tax enforcement after receiving earning reports on almost four million online sellers in 2025.
The fresh crackdown will be directed towards people who failed to declare income from online sales.
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Data received by accountancy practice BDO through a Freedom of Information request shows HMRC received around 3.99 million seller reports in the 2025 calendar year.
This represents an increase of 272% compared to 2024, when information on 1.46 million sellers was reported.
Total online earnings linked to these sellers reached close to £55bn in 2025. That compares with £25.5bn in income reported for 2024.
HMRC said the figures cover both individuals and non-individual sellers including companies, partnerships, trusts and charities.
The increase in data follows new reporting rules that took effect on 1 January 2024.
Under the new rule, digital platforms including online marketplaces, short-term accommodation providers, food delivery and private hire apps, and content-sharing sites, must collect information of those selling on their platforms.
Platforms need to report data for users who complete more than 30 transactions a year and generate over £1,700 in income.
These obligations form part of an international data-sharing framework for tax authorities designed by the Organisation for Economic Co-operation and Development.
BDO tax dispute resolution partner Dawn Register said: “HMRC have been concerned for some time that large numbers of people may have been under-declaring incomes earned via digital platforms – but up until now, they haven’t always had the information to prove it.
“This new data will be an absolute gamechanger for HMRC – and a goldmine for tax inspectors seeking to ensure that online sellers pay the right amount of tax.
“We know that HMRC is now in the final stages of building a system to automatically extract and analyse this new data. Once complete, this will be used to target its future compliance activity.”
HMRC recently reported that inheritance tax receipts for the period April 2025–January 2026 totalled £7.1bn.
