Anyone selling spare tickets for the nail-biting Ashes series could find themselves bowled out by the Inland Revenue, according to accountants BDO Stoy Hayward.

Revenue big-hitters are scouring eBay and online auction sites noting which sellers have tickets and how much they are being sold for.

After examining feedback entries to find out how many transactions the seller has been involved in during the past year, they are checking self assessment returns to find out how much additional income has or hasn't been declared.

David Jewkes, tax partner in BDO Stoy Hayward's Birmingham centre, said anyone who hadn't declared income from selling tickets at more than face value could be subject to an Inland Revenue inquiry.

"An inquiry like that is worse than 50 overs from Steve Harmison," he warned.

"Arguing you forgot to declare the income will be challenged by the tax inspector who will be well-versed in these arguments and able to deliver more unplayable deliveries than Shane Warne."