Well here are the details if anyone wishes to report these two main repro sellers...
Joanne Lewis,
Saltburn-by-the-Sea,
North Yorkshire
ebay account - joggers78
Paul Gilding,
Saltburn-by-the-Sea,
North Yorkshire
ebay account - paugildin-6
And here is where you report them to, just put in your name as 'Anon' and leave out all the other details about yourself ( if you choose to ), and make sure to put in the ebay username in the box that says *Please provide details of the tax evasion* along with a brief description of them selling on ebay without being registered as a business...
https://www.tax.service.gov.uk/shortforms/form/TEH_IRF
Don't worry that the full contact details aren't there for these sellers, this is enough info for them to work off and they will demand ebay & paypal hand over all their personal info to them so they can investigate. You can bet your last quid that these sellers in private ebay accounts are rogue sellers, as almost all like this are on ebay so what they're doing is wrong anyway, and if the tax man types them into the system and finds out they're fully registered as a business then there's no harm done.
Word of caution, be careful in replying to this post stating that you've reported it as you never know who's watching on here, in case these sellers can find out who you are from looking at your SWFUK account.