This includes amounts earned that aren't in direct relation to your main trading activity. For example selling some bits and pieces on eBay or a penalty paid to you by

a customer or supplier.

Ad-hoc goods sold online through platforms such as eBay or GumTree.

Penalty paid to you by your client or supplier.

Any sales to do with your main trading activity.

Refunds from your suppliers should go against the expense category they were originally allocated against.