HMRC is actively targeting:

  • Online sellers
  • Platform income (Etsy, eBay, Airbnb, etc.)

Key rule reminder:

  • £1,000 trading allowance still applies
  • Above that → must declare

What’s new:

  • Much stricter data-sharing & enforcement
  • More people being pulled into Self-Assessment

Digital platforms (Airbnb, eBay, Etsy, Uber, etc.) now automatically report your income to HMRC.

For 2025/26, clients must ensure all digital/platform income is included on their self-assessment.