Selling items online

Hi there, My wife regularly buys clothing for her own personal use. If it doesn't fit or isn't suitable she'll sell it on for a small profit, making for an income of around 1000-2000 a year. Since her *prime intention* is not buying for the sake of making a profit, does she need to register for SA, since she is technically selling personal items?

Hi,
If the intention is not to make a profit then she does not need to register for SA.
She may, however,  have to pay Capital Gains Tax if you make a profit ('gain') when you sell (or 'dispose of') a personal possession for £3,000 or more.
Thank you.

Thank you - when she buys something she has in the back of her mind that she *could* sell it for a small profit if it doesn't fit but this isn't her main intention - which is personal use. Is this okay?