Ive never had to do this in the UK on any of my prevouis 2 accounts?
In regards to a new number in the UK we can get Pay as you go SIM cards. I suppose I can use that system ok rather then a toll forwarding number?
The point with mobiles comes down to their IMEI numbers which of course are unique to them, so if you go down the route of just having several different SIM cards ebay/PayPal will know that you are using the same mobile because of that IMEI number. So either use different mobile phones or go for toll forwarding.