Clarification on NIN and UTR Requirements for Sole Traders

Hello, I would like to ask for clarification regarding the requirements for sole traders when providing identification details to platforms like eBay. As a sole trader, I registered on eBay as a business around three years ago and provided my Unique Taxpayer Reference (UTR) during the registration process. However, eBay is now requesting my National Insurance Number (NIN) as part of their verification process. This means that eBay will hold both my UTR and NIN, even though UTR has been my main tax identifier for business purposes. Could you please clarify: Should sole traders provide their NIN or UTR to platforms like eBay? Which of these numbers should take precedence in such cases? If platforms require both numbers, how does HMRC ensure that this will not lead to errors in tax reporting or administrative discrepancies, especially given that UTR has traditionally been used for business-related activities? I would like to avoid potential issues with my tax filings – or consider not using such platforms further if these requirements cannot be resolved. Thank you in advance for your help and guidance.

Hi ,
 

Please have a look at the guidance at : Selling goods or services on a digital platform  .  This confirms they may ask for your NINO. Thank you .