Online Marketplace Reporting

I know if a seller on a online marketplace was registered before this year, there is a one year grace period where the marketplace doesn't have to report on the sales data until January 2026. at this point will the sales for both 2024 and 2025 be reported by the marketplace to HMRC or just the sales for 2025? Thanks

Hi,
Whilst the marketplace may not report the sales, you are still required to report your income for the tax year in which it is received.
Thank you.