Tax Liability when a 16 year old is using my eBay account.

My son who’s 16 has been using my ebay account for about a year which I never use . He purchases items on ebay and from other sources and then sells them on ebay. He uses his own bank account for purchases and payouts . He has made approx 6k in profit in the last financial year. He doesn’t have any plans to sell on my account in future . I just want to ensure he is paying the correct amount of tax . Does he need to sign up for self assessment and declare his expenses even though the eBay account is registered in my name . Many thanks .

Hi Sarah,
Yes, he will be required to register for Self Assessment. 
You will need to register for him though as he is a minor. 
Please contact Self Assessment helpline for advice on this.
Self Assessment: general enquiries
Thank You.