Sarah Khan

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 .