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HMRC Warns Christmas Sellers To Report Side-Hustle Earnings Over £1,000

The Help for Hustles campaign stresses that combined trading income above the threshold in 2024–25 requires Self Assessment by 31 January 2026.

Overview

  • HMRC’s Kevin Hubbard urged seasonal crafters, market stallholders and online sellers to tell the tax authority if their festive side work becomes taxable trading to avoid unexpected bills.
  • Anyone whose side-hustle trading exceeds £1,000 in the 2024–25 tax year must register as a sole trader, file a Self Assessment return and pay any tax due by 31 January 2026.
  • The £1,000 allowance applies to all trading streams together, so amounts like £600 from crafts plus £500 from content creation would push a person over the limit.
  • Official guidance differentiates decluttering personal items, which usually is not reportable, from making or buying to sell for profit, and a free GOV.UK checker helps people work out if they need to report.
  • Market operators welcomed the drive to inform first-time traders, and separate rules reported for platforms such as Vinted and Depop require data sharing on frequent or higher-value sellers.