John starts an eBay business in January, and his sales grow rapidly:
Month Monthly sales
January 2014 £3,000
February 2014 £6,000
March 2014 £9,000
April 2014 £12,000
May 2014 £15,000
June 2014 £18,000
July 2014 £21,000
His sales go over the threshold of £81,000 in July, so he has the month of August to register for VAT, which will take effect from 1 September.
If you have any other businesses, whether on eBay, Amazon or any other type of business, the turnover from each of them has to be aggregated for the purpose of determining whether you have gone over the threshold. You cannot avoid VAT registration simply by splitting your business across different trading names, different eBay accounts or different product types. It is the person who has to register for VAT, not the business.
there is no tax free personal allowance for each business, again it is for the individual as well
If your tax-free personal allowance of £10,000 is being fully used by your full-time job, there is no small earnings allowance or exemption for eBay below which all tax obligations can be ignored.