Many creators start by posting for fun and end up with money coming in: advertising revenue, a fee for a sponsored post, a free product they were asked to review. At some point that income becomes something HM Revenue and Customs (HMRC) expects to hear about. This guide sets out what HMRC’s own guidance says about income from online content, how the £1,000 trading allowance works, which deadlines apply and what records to keep. It describes the guidance as published, and it is general information rather than tax advice.
Do creators have to tell HMRC about income from online content?
HMRC’s guidance on income from online platforms says that people may need to tell HMRC about money received through online marketplaces or social media, whether it is their main income or a “side hustle”. It lists creating online content as one of the activities that can count, alongside selling goods, providing a service and renting out property.
The guidance gives examples of online content: making online videos, producing podcasts and social media influencing. It also includes a worked example of a creator who reviews beauty products, earns advertising income on the videos and receives gifts from the companies reviewed. The guidance says that creator may need to tell HMRC about this income.
HMRC’s separate “Tax Help for Hustles” page for content creators puts the test in simple terms. If a creator made more than £1,000 on top of a main income in the last tax year from content such as online videos, podcasts or social media posts, or from any other side hustles, the creator needs to tell HMRC, “even if you just think of it as a hobby”. The page describes the tax year as running from 6 April to 5 April.
What counts as income from online content?
Income is wider than the money that lands in a bank account. HMRC’s online platforms guidance says income can be money, gifts or services. For online content it states that income “includes gifts and services you receive from promoting products online”. Where a creator receives a gift or service instead of money, the guidance says to use the value of what it would have cost if the creator had to pay for it.
HMRC’s content creator page shows how this adds up. In its example, brands paid a creator £700 to post product review videos and sent products the creator kept, worth £300. The creator also made £200 from adverts shown on the videos. The total is £1,200, which is above £1,000, so the creator needs to tell HMRC.
Two points follow from the same page:
- The measure is total income, not profit. The page says total income is the amount earned before expenses are taken off.
- Different side hustles share one allowance. A creator earning £800 from content and £500 from selling crafts online has £1,300 in total, which is over the limit. The page states that there is “a single £1,000 tax-free allowance” for each tax year.
This is why a creator who is paid partly in products still needs to keep track. Our guide to how creators make money explains the main income streams, and gifting, affiliate and paid deals covers how gifted products fit in.
How does the £1,000 trading allowance work?
The trading allowance is a tax exemption of up to £1,000 a year. HMRC’s guidance on tax-free allowances says it applies to individuals with trading income from self-employment, casual services and hiring out personal equipment. Its rules can be summarised as follows:
| Gross trading income in the tax year | What the guidance says |
|---|---|
| £1,000 or less | The person may not have to tell HMRC, although there are circumstances when registration for Self Assessment is still required. Records of the income must be kept. |
| More than £1,000 | The person can use the allowance instead of deducting expenses, up to £1,000 but not more than the amount of income. Or the person can claim expenses instead, which may be better if expenses are higher. |
“Gross income” has a specific meaning in the guidance: the total amount that would go on the tax return before any allowances or expenses are taken off. The guidance also says someone may choose to complete a return even if income is £1,000 or less. It notes that this page was last updated on 8 May 2019, so readers should check the current figures on GOV.UK before relying on them.
When does a creator need to register for Self Assessment?
HMRC’s content creator page says that a creator who needs to tell HMRC about extra income will need to register for Self Assessment as a sole trader, because HMRC “likely classes you as ‘trading’” when income comes from selling goods or services. GOV.UK’s guide to working for yourself lists signs of trading, including being paid for a service you provide and selling regularly to make a profit.
The registration deadline is set out on GOV.UK. A person must tell HMRC by 5 October if they need to complete a tax return for the previous tax year and have either not sent a tax return before, or registered before but did not need to send one for the earlier year. The previous tax year, in the wording on the page, started on 6 April 2025 and ended on 5 April 2026. Registering after that date can lead to a penalty, and HMRC then sets a different date for the return, three months from the date on its letter or email.
GOV.UK also offers a short online tool to check whether a Self Assessment return is needed. HMRC says the tool does not send the details entered to HMRC.
A creator with a main job paid through PAYE should not assume the employer handles side income. HMRC’s page says it is the individual’s responsibility to tell HMRC about money made on the side, and that income from side hustles is not included on a payslip. If a creator also receives a payslip for other work, the page says tax on that work should already be sorted, but any overpaid or underpaid tax should be reported.
What are the deadlines and penalties?
For the tax year ending 5 April 2026, GOV.UK gives these dates:
- Telling HMRC: by 5 October 2026 for people who need to register.
- Paper return: received by 11:59pm on 31 October 2026.
- Online return: submitted by 11:59pm on 31 January 2027.
- Payment: any tax owed paid by 11:59pm on 31 January 2027.
The penalties page lists what happens when a return is late. The initial penalty is £100. After three months there are additional daily penalties of £10 a day, up to a maximum of £900. After six months there is a further penalty of 5% of the tax due or £300, whichever is greater, and the same again after twelve months. For tax paid late, the page lists penalties of 5% of the tax unpaid at 30 days, six months and twelve months, plus interest on the amount owed. A person who registers late and does not pay by 31 January may also receive a “failure to notify” penalty, based on the amount still left to pay.
These figures come from the page as read on 13 October 2026. They are the kind of numbers that change, so the page itself should be checked at the time.
What records should creators keep?
HMRC’s guidance on records says a person needs to keep records if they have to send a Self Assessment return, and that self-employed people must also keep records of business income and outgoings. The content creator page puts it more strongly: “Absolutely”, records of sales, income and business expenses should be kept, even when a tax agent or accountant is used.
There are no rules on how records must be kept. The guidance says they can be on paper, digital or in book-keeping software. HMRC can charge a penalty if records are not accurate, complete and readable.
For a creator, useful records usually include:
- invoices issued to brands and payment dates;
- platform payout statements;
- the value of gifted products or services received for promotion;
- receipts for equipment, software and other costs.
If records are lost, the guidance says to try to get copies and, where that is not possible, to use “provisional” or “estimated” figures and say so on the return. Interest and penalties may follow if the figures turn out to be wrong and too little tax was paid.
Good records also help with pricing and contracts. Our explainer on how creators set rates for sponsored content shows why knowing real costs and payment history matters.
What do online platforms have to do with HMRC?
HMRC’s online platforms guidance says that if a person sells on digital platforms, the platform operator may need to collect and check specific details about that person and report details to HMRC. The practical point for creators is that the information HMRC sees may not depend only on what the creator chooses to declare. Income shown on a platform may be for a calendar year, from 1 January to 31 December, while the tax year runs from 6 April to 5 April, so the guidance says the income has to be worked out for the tax year before using HMRC’s checking tool.
What should creators take from the guidance?
Reading the pages together, the main points are:
- Income from online content can include money, gifts and services.
- The £1,000 allowance is a single allowance across all side income, and it is measured before expenses.
- Above that level, creators generally need to register for Self Assessment and report the income.
- Deadlines are fixed and penalties apply to late registration, late returns and late payment.
- Records should be kept whatever the level of income.
Creators who are unsure whether they are “trading”, or how expenses and allowances interact, can contact HMRC or appoint an accountant or other tax agent. HMRC’s page says people can appoint someone to deal with HMRC on their behalf.
This article is general information based on published HMRC guidance, not tax advice. Allowances, thresholds, dates and penalties change; check GOV.UK or take qualified advice for a specific situation.
Sources: GOV.UK (Check if you need to tell HMRC about your income from online platforms, updated 13 February 2025); HMRC Tax Help for Hustles (Tax rules for content creators); GOV.UK (Tax-free allowances on property and trading income, updated 8 May 2019); GOV.UK (Working for yourself); GOV.UK (Check how to register for Self Assessment); GOV.UK (Self Assessment tax returns: deadlines); GOV.UK (Self Assessment tax returns: penalties); GOV.UK (Keeping your pay and tax records); GOV.UK (Check if you need to send a Self Assessment tax return)
