Understand the tax rules on side hustles

Guidance to help you understand the tax rules if you make extra cash outside your main job such as selling online or doing delivery work.

There are many ways to earn extra cash outside of your main job, from online selling to delivery work.

You might not think of it as a business, but your side hustle might count as ‘trading’, which means you might need to tell HM Revenue & Customs (HMRC) about your earnings.

Tax rules on side hustles

HMRC has guidance to help you understand the tax rules that apply to you. You can check if you need to tell HMRC about extra income. HMRC have specific guidance on people who:

• buy or make things to sell
• have a side gig such as making deliveries or driving outside your day job
• work for themselves doing multiple jobs
• create content or are influencers
• rent out property 

Read guidance to help you understand the tax rules for different side hustles.

First published 18 February 2025