I think I,ve worked it out. My stores only sell, they dont buy anything. The only money other than withdrawals I do, that come from my paypal account is Paypal fees, refunds to clients etc. all of which are tax deductable. If I keep a record of all withdrawals from my paypal account to my linked bank account for the year, this will be my gross income including postage but minus paypal fees. This gives the Gross income figure I need. I then deduct costs as per normal including the postage costs recorded on my postage only, dedicated credit card. Include all the other costs such as depreciation on stock, original stock purchase costs, shed rental, internet connection fees etc. etc. and we have our nett income figure. It should be very simple. Can anyone see a problem with this ?