I thought that but then I saw this:
https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.ebay.co.uk/sellercentre/selling/how-to-sell/selling-online-and-hmrc&ved=2ahUKEwi_hs2nysmPAxXEWUEAHWXCPIEQFnoECBgQAQ&usg=AOvVaw3CbHkHChXZP9CnK4T8C0DX