Check if you need to tell HMRC about your income from online platforms
Source: gov.uk (2025-02-13)

Find out if you need to declare income from selling personal possessions, goods or services online, creating online content or renting out property using digital platforms.

You may need to tell HMRC if you receive income through online marketplaces or social media. This could be whether it’s your main source of income or another source — sometimes called a ‘side hustle’.

Income could be money, gifts or services you have received from:
- selling personal possessions
- selling goods
- providing a service
- creating online content
- renting out land or property
If you received gift or services instead of money, you would use the value of what it would have cost if you had to pay for them.

This tool will help you work out if you need to tell us about your income, and how to report it if you do.

Selling personal possessions

Personal possessions are items that belong to you for your own use. You may have bought them or received them as a gift.

Personal possessions might include things like:
- clothing
- ornaments
- kitchen equipment
- table and chairs
- jewellery
- computers and phones
If you’re selling personal possessions you probably do not have to pay Income Tax on these.

If you sell an item for more than £6,000, you may need to pay Capital Gains Tax (https://www.gov.uk/capital-gains-tax). The £6,000 value for a single personal possession for Capital Gains Tax, also applies to the total value of items which form a set, for example:
- chess pieces
- books by the same author or on the same subject
- matching ornaments, such as vases or statuettes
Example — selling unwanted items

You’re clearing out your attic and decide to sell your unwanted items using online marketplaces. None of the items you sell are worth more than £6,000.

It’s unlikely that you’ll need to tell us about this income or pay any tax, no matter how many items you sell.

Example — selling a personal possession for profit

You’re renovating your home and decide to sell a picture you own using an online marketplace. You bought it 5 years ago for £4,600 and you sell it for £7,000.

You use the tool to find out if you need to tell us about this income as you have sold a personal possession for more than £6,000.

Selling goods

You’re probably trading if you sell goods that you have:
- bought intending to sell for a profit
- made, including items you make for a hobby
You’ll need to add together this income with your income from other trading activities, such as providing services or creating online content. If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you’ll need to tell us about it.

Example — upcycling and selling

You upcycle second hand pieces of furniture as a hobby with the intention to resell. You receive £900 from selling them through online marketplaces and this is your only income from trading activities.

You use the tool to find out if you can use the £1,000 trading allowance, which could mean you do not need to tell us about your income.

Example — importing items to sell

You import cameras and accessories online from abroad. You receive £550 from selling them through online marketplaces.

You also receive income from other trading activities so use the tool to find out if you need to tell us about this income.

Example — reselling clothes and other items

After earning some money from selling unwanted clothes, you start buying items from car boot sales and charity shops. You sell these items through online marketplaces, with the intention of selling them for more money than you paid for them. This is something you do regularly.

You have received income through online platforms from selling goods and you may need to tell us about this income.

Providing a service

Services are things you do for others, for example:
- taxi driving
- delivering food
- gardening and repairs
- dog walking
- tutoring
- cleaning
- hiring out equipment
You’ll need to add together this income with your income from other trading activities, such as selling goods or creating online content. If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you’ll need to tell us about it.

Example — gardening and repairs

You provide gardening and repairs services. You use online platforms to create a profile and advertise and sell your services.

You combine your income from both services and use the tool to check if you need to tell us about this income.

Creating online content

Online content could be:
- making online videos
- producing podcasts
- social media influencing
Income from creating online content includes gifts and services you receive from promoting products online.

You’ll need to add together this income with your income from other trading activities, such as selling goods or providing services. If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you’ll need to tell us about it.

Example — social media influencing

You’re a content creator and influencer with a social media channel where you review beauty products. You receive advertising income on your videos. You also receive gifts from the companies you review.

You may need to tell us about this income.

Renting out land or property

Land or property could be:
- a room in your main home, including as a bed and breakfast
- your main home
- a property that is not your main home
- land, for example your driveway
Example — renting out your spare room

You rent out your spare room for short-term lets using online platforms. You receive regular payments from the online platform after your guests have checked in.

You have received rental income from online platforms and you may need to tell us about this income.

Check if you need to tell HMRC about your income

You can use this tool to check if you need to tell us about income you receive from using online platforms. In some cases, you may still need to tell us about your income, even if you do not have to pay any tax on it.

Before you start

You’ll need some information about your income. This could include:
- how much you received, or expect to receive during the tax year
- if you share this income with someone else
- if you have other sources of income you need to declare
You’ll need to know your income for the tax year, which is from 6 April to 5 April the following year.Some online platforms will show your income for the calendar year, from 1 January to 31 December. If this is the case you’ll need to work out the income for the tax year before using the tool.

The tool will use this information to work out if you need to tell us about this income. The information you enter is not stored or used by HMRC.

Check now (https://tax.service.gov.uk/guidance/check-non-paye-income)

Information collected by online platforms

If you sell on digital platforms, the platform operator may need to:
- collect and check specific details about you
- report details to us
Find out more about selling goods or services on a digital platform (https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform).

We need your help to improve and make sure GOV.UK works well for you. You can give us feedback about checking if you need to tell HMRC about your income from online platforms (https://www.tax.service.gov.uk/feedback/IGCTYIOP).