Selling Online or at Markets? Check If You Need to Register
HMRC reminds side hustlers that earnings over £1,000 require registration. Whether you're selling crafts, upcycling furniture, or freelancing — here's what to know.
If you've earned money from a side hustle this year — selling handmade items, running a market stall, or freelancing — you may need to register with HMRC.
The £1,000 Rule
You need to register for Self Assessment if your total trading income exceeds £1,000 in a tax year.
This threshold applies to all your trading activities combined. Multiple small income streams count together.
What Counts as Trading?
Taxable (if over £1,000 total):
- Making and selling crafts or decorations
- Upcycling furniture for profit
- Running market stalls
- Providing freelance services
- Content creation with income
Not taxable:
- Selling unwanted personal items (decluttering)
- One-off sales with no profit motive
The key difference is intention to profit and regularity.
Platform Reporting
Online selling platforms will automatically report to HMRC if you:
- Make 30+ sales in a year, and
- Receive approximately £1,700+ in total
This doesn't mean you owe tax — but HMRC will know about your sales.
Deadline
If you exceeded £1,000 in the 2024/25 tax year (6 April 2024 – 5 April 2025), you need to:
- Register for Self Assessment
- File a tax return by 31 January 2026
- Pay any tax owed by the same date
Not Sure If You Need to Register?
Use HMRC's free Check if you need to send a Self Assessment tax return tool on GOV.UK.
Information accurate as of 14 November 2025. Verify current details on GOV.UK.
Official Sources
- Christmas crafters urged to check tax rules - GOV.UK
- Working for yourself - GOV.UK
- Tax-free allowances on property and trading income - GOV.UK