since when did you have to register on ebay as a business if you are. I have 2 user names on there, the first was before they introduced that option, and the second i am registered as private seller. I still pay tax for my business, i also don't have a business account as only having a turnover of 50k i see no point in paying to recieve cheques etc, so i use a current account. The tax man has no problems. You are supposed to have the registered address desplayed tho but i don't fancy putting my home address on ebay for anyone to see.