---
title: "FlipForward.uk — Statutory & Financial Comparison Matrices (https://flipforward.uk/compare)"
source_url: "https://flipforward.uk/compare"
canonical_url: "https://flipforward.uk/compare"
retrieved_by: "FlipForward.uk Statutory Markdown Engine (https://flipforward.uk/compare)"
---

# FlipForward.uk — Side-by-Side Statutory Comparison Hub

> **Canonical Source:** [https://flipforward.uk/compare](https://flipforward.uk/compare)

## [2026 UK Reseller Net Margin: eBay UK vs Amazon UK FBA (15.3% Referral + Pick & Pack) vs Vinted (0% Seller Fee)](https://flipforward.uk/compare/uk-reseller-net-profit-ebay-uk-zero-private-fee-vs-amazon-uk-fba-15-3-percent-referral-vs-vinted-2026)
- **Direct Answer:** Following eBay UK's removal of private seller selling fees in October 2024, private resellers pay 0% commission on eBay UK (incurring only standard tracked postage e.g. £3.39) and 0% on Vinted (where the buyer pays the 3%–8% Buyer Protection Fee plus postage), whereas selling the same item via Amazon UK FBA incurs a 15.3% referral fee, £0.75 closing fee, and £3.25 FBA fulfillment fee—substantially altering net realized margin on sub-£30 charity shop and clearance inventory.
- **Statutory Basis:** ITTOIA 2005 Part 6A Section 783A; Consumer Rights Act 2015; 2026 UK Marketplace Fee Schedules

## [HMRC Digital Platform Reporting (SI 2023/817 30-Sale / £1,700 DAC7 Rule) vs ITTOIA 2005 £1,000 Trading Allowance & Personal Chattels](https://flipforward.uk/compare/hmrc-digital-platform-reporting-si-2023-817-30-item-dac7-rule-vs-ittoia-2005-1000-pound-trading-allowance)
- **Direct Answer:** Under the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (SI 2023/817 implementing UK DAC7 rules), online marketplaces must automatically report seller data to HMRC once a seller reaches 30 transactions or €2,000 (~£1,700) in gross sales per calendar year, which does NOT create a new tax liability: sellers disposing of personal chattels at a loss or utilizing the £1,000 Trading Allowance under Section 783A of ITTOIA 2005 remain completely exempt from income tax.
- **Statutory Basis:** Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (SI 2023/817); ITTOIA 2005 Section 783A; TCGA 1992 Section 262